JUDGMENT OF 13.11.1984 — CASE 283/83 RAČKE v HAUPTZOLLAMT MAINZ

In Case 283/83 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Rheinland-Pfalz for a preliminary ruling in the proceedings pending before that court between

THE COURT (First Chamber) composed of: G. Bosco, President of Chamber, T. Koopmans and R. Joliét, Judges, Advocate General : P. VerLoren van Themaat Registrar: P. Heim

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — The applicable legislation

III — Observations submitted by the parties

The first question

The second question

IV — Oral procedure

Decision

The first question

The second question

Costs