JUDGMENT OF 1. 7. 1982 — CASE 222/81 BAUSYSTEM v FINANZAMT MÜNCHEN FÜR KÖRPERSCHAFTEN

In Case 222/81 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht München (Finance Court, Munich) for 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. Rozès Registrar: P. Heim

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

1. The rules in question

2. The facts

3. The question submitted for a preliminary ruling

4. Written procedure before the Court

II — Written observations submitted to the Court

1. Observations submitted by Bausystem

2. Observations submitted by the Finanzamt

3. Observations submitted by the Danish Government

4. Observations submitting by the Commission

III — Oral procedure

Decision

Costs

1 Translator's note: The words actually used in the provision in question are alies, was den Gegenwert... bildet [everything which makes up the consideration].

2 Translator's note: The words actually used in the provision in question are alles, was den Gegenwert... bildet [everything which makes up the consideration].