JUDGMENT OF 8.7.1981 — CASE 170/80 EINKAUFSGESELLSCHAFT DER DEUTSCHEN KONSERVENINDUSTRIE ν HAUPTZOLLAMT BAD REICHENHALL

In Case 170/80 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht München [Finance Court, Munich] for a preliminary ruling in the action pending before that court between

THE COURT (Third Chamber) composed of: J. Mertens de Wilmars, President, Lord Mackenzie Stuart and U. Everling, Judges, Advocate General: G. Reischl Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations submitted under Article 20 of the Protocol on the Statute of the Court of Justice of the EEC

A — Observations submitted by the Commission

B — Observations of the plaintiff in the main action

III — Oral procedure

Decision

Costs