JUDGMENT OF 23. 2. 1984 — CASE 93/83 ZENTRAG v HAUPTZOLLAMT BOCHUM

In Case 93/83 REFERENCE to the Court of Justice under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Düsseldorf for a preliminary ruling in the proceedings pending before that court between

THE COURT (Third Chamber) composed of: Y. Galmot, President of Chamber, U. Everling and C. Kakouris, Judges, Advocate General: S. Rozès Registrar: H. A. Rühl, Principal Administrator

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

II — Written observations submitted to the Court

1. Obsevations submitted by Zentrag

2. Observations submitted by the Hauptzollamt Bochum

3. Observations submitted by the Commission

III — Answers to the questions put by the Court

IV — Oral procedure

Decision

The first question

The second question

Costs