JUDGMENT OF 27. 5. 1982 — CASE 113/81 REICHELT v HAUPTZOLLANrr BERLIN-SÜD

In Case 113/81 REFERENCE to the Court under Article 177 of the EEC Treatv by the Finanzgericht [Finance Court] Berlin tor a preliminary ruling in the action pending before that court between

THE COURT (First Chamber) composed of: G. Bosco, President of Chamber, A. O'Keeffe and T. Koopmans, Judges, Advocate General: S. Rozes Registrar: J. A. Pompe, Deputy Registrar

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Summary of the written observations submitted to the Court

As to Point (a)

As to Point (b)

III — Oral procedure

Decision

Costs