JUDGMENT OF 3. 9. 1982 — CASE 317/81 HOTTE & BAINBRIDGE OBERFINANZDIREKTION FRANKFURT AM MAIN

In Case 317/81 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof [Federal Finance Court] for a preliminary ruling in the action pending before that court between

THE COURT (Second Chamber) composed of: O. Due, President of Chamber, A. Chloros and F. Grėvisse, Judges, Advocate General: Sir Gordon Slynn Registrar: P. Heim

gives the following

JUDGMENT

Facts and Issues

I — Facts and * nuen procedure

II — Background and interpretation o ! Note 2 t A )

III — Written observations

1. Interpretation

2. Validity

IV — Oral procedure

Decision

Costs