JUDGMENT OF 29. 4. 1982 — CASE 147/81 MERKUR FLEISCH-IMPORT v HAUPTZOLLAMT HAMBURG-ERICUS

In Case 147/81 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Hamburg for a preliminary ruling in the action pending before that court between

THE COURT (Third Chamber) composed of: A. Touffait, President of Chamber, Lord Mackenzie Stuart and U. Everling, Judges, Advocate General: F. Capotorti Registrar: P. Heim

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations submitted pursuant to Article 20 of the Protocol on the Statute of the Court of Justice

A — Observations submitted by the plaintiff in the main action

B — Observations of the Commission of the European Communities

III — Oral procedure

Decision

Costs