JUDGMENT OF 3. 2. 1982 — CASE 248/80 GLUNZ v HAUPTZOLLAMT HAMBURG-WALTERSHOF

In Case 248/80 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Hamburg for a preliminary ruling in the case pending before that court between

THE COURT composed of: J. Mertens de Wilmars, President, G. Bosco, A. Touffait and O. Due (Presidents of Chambers), P. Pescatore, Lord Mackenzie Stuart, A. O'Keeffe, T. Koopmans, U. Everling, A. Chloros and F. Grévisse, Judges, Advocate General : Sir Gordon Slynn Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Summary of the written observations submitted to the Court

III — Oral procedure

Decision

The interpretation of General Rule C.3

The validity of General Rule C.3

Costs