JUDGMENT OF 30. 9. 1982 — CASE 295/81 IFF / HAUPTZOLLAMT BAD REICHENHALL

In Case 295/81 REFERENCE to the Coun under Article 177 of the EEC Treaty by the Bundesfinanzhof [Federal Finance Coun], Federal Republic of Germany, for a preliminary ruling in the action pending before that coun between

THE COURT (Second Chamber) composed of: O. Due, President of Chamber, A. Chloros and F. Grévisse, Judges, Advocate General: Sir Gordon Slynn Registrar: H. A. Rühi, Principal Administrator

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

II — Written observations submitted pursuant to Article 22 of the Protocol on the Statute of the Court of Justice of the EEC

III — Answers to the questions put by the Court

IV — Oral procedure

Decision

Costs