JUDGMENT OF 1. 7. 1982 — CASE 145/81 HAUPTZOLLAMT HAMBURGJONAS v WÜNSCHE

In Case 145/81 REFERENCE to the Court of Justice under Article 177 of the EEC Treaty by the Bundesfinanzhof [Federal Finance Court] for a preliminary ruling in the proceedings pending before that court between

THE COURT (Second Chamber) composed of: O. Due, President of Chamber, A. Chloros and F. Grévisse, Judges, Advocate General : P. VerLoren van Themaat Registrar: J. A. Pompe, Deputy Registrar

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

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

Ill — Oral procedure

Decision

The first question

The remaining questions

Costs