JUDGMENT OF 15. 5. 1984 — CASE 121/83 ZUCKERFABRIK FRANKEN / HAUPTZOLLAMT WÜRZBURG

In Case 121/83 REFERENCE to the Court of Justice under Article 177 of the EEC Treaty by the Finanzgericht München (Finance Court, Munich) 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: G. F. Mancini Registrar: P. Heim

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

1. Rules of Community law concerning the levy in respect of storage costs for sugar

2. Background to the main proceedings

3. Procedure before the Court of Justice

II — Written observations

1. Background to the main proceedings and the system for offsetting storage costs

2. First question

3. Second question

4. Third question

III — Oral procedure

Decision

The system for offsetting storage costs for sugar

First question

Second question

Third question

Costs

1 Translator's note: The term marketed corresponds to écoulé[e]s in the French text. However, in the case of Commission Regulation (EEC) No 1998/78 (see infra), where the term écoulement is used in the French text the English text has disposal and not marketing.