JUDGMENT OF 15. 7. 1982 — CASE 270/81 FELICITAS v FINANZAMT FÜR VERKEHRSTEUERN

In Case 270/81 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, Lord Mackenzie Stuart and U. Everling, Judges, Advocate General: Sir Gordon Slynn 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

1. Observations of the plaintiff in the main action

2. Observations of the Finanzamt jur Verkehrsteuern

3. Observations of the United Kingdom

4. Observations of the Commission

III — Oral procedure

Decision

The first question

The second question

Costs