JUDGMENT OF 10. 11. 1983 — CASE 300/82 GESAMTHOCHSCHULE ESSEN v HAUPTZOLLAMT DÜSSELDORF

In Case 300/82 REFERENCE to the Court pursuant to Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Düsseldorf, for a preliminary ruling in the action pending before that court between

THE COURT (Second Chamber) composed of: K. Bahlmann, President of Chamber, P. Pescatore and O. Due, Judges, Advocate General: P. VerLoren van Themaat Registrar: H. A. Rühi, Principal Administrator

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

A — Legal context

B — Facts and national procedure

II — Written observations

III — Oral procedure

Decision

Costs