JUDGMENT OF 25. 11. 1981 — CASE 4/81 HAUPTZOLLAMT FLENSBURG ν ANDRESEN

In Case 4/81 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof (Federal Finance Court) for a preliminary ruling in the action pending before that court between

THE COURT (Second Chamber) composed of: O. Due, President of Chamber, P. Pescatore and A. Chloros, Judges, Advocate General: G. Reischl Registrar: H.A. Rühi, Principal Administrator

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations submitted to the Court

The fiscal function of the monopoly and its selling prices

Comparison of the margin contained in the monopoly equalization duty with the normal selling price

The nature of the fiscal element in the normal selling price

Characterization of the normal selling price

Comparison of the charges

The reply to be given to the question put

The normal selling price

The elements making up the normal selling price.

The reply to the question put

III — Oral procedure

Decision

Costs