JUDGMENT OF 26. 4.1983 — CASE 38/82 HAUPTZOLLAMT FLENSBURG v HANSEN

In Case 38/82 REFERENCE to the Court under Article 177 of the EEC Treaty by the Vllth Senate of the Bundesfinanzhof [Federal Finance Court] for a preliminary ruling in the action pending before that court between

THE COURT composed of: J. Mertens de Wilmars, President, P. Pescatore, A. O'Keeffe and U. Everling (Presidents of Chambers), Lord Mackenzie Stuart, G. Bosco, T. Koopmans, O. Due and K. Bahlmann, Judges, Advocate General: G. Reischl Registrar: P. Heim

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Observations submitted under Article 20 of the Protocol on the Statute of the Court of Justice of the EEC

A — The first question

B — The second question

III — Oral procedure

Decision

Costs