JUDGMENT OF 26. 1. 1984 — CASE 45/83 LUDWIG-MAXIMILIANS-UNIVERSITÄT MÜNCHEN v HAUPTZOLLAMT MÜNCHEN-WEST

In Case 45/83 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht München [Finance Court, Munich] 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

1. Legal context

2. Facts and procedure before the national court

II — Written observations submitted to the Court

Ill — Oral procedure

Decision

Costs