JUDGMENT OF 11. 5. 1983 — CASE 156/82 CORMAN v HAUPTZOLLAMT HAMBURGJONASTHE COURT (Fifth Chamber)

In Case 156/82 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court], Hamburg, for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fifth Chamber) composed of: J. Menens de Wilmars, President, U. Everling (President of Chamber), Lord Mackenzie Stuart, O. Due and Y. Galmot, Judges, Advocate General: G. Reischl Registrar: J. A. Pompe, Deputy Registrar

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

II — Written observations submitted to the Court

A — Observations of Corman

B — Observations of the Hauptzollamt Hamburg-Jonas

C — Observations of the Commission

III — Oral procedure

Decision

Costs