Judgment of the Court (Fourth Chamber) 8 March 1988

In Case 321/86 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof (Federal Finance Court) for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fourth Chamber), composed of: G. C. Rodríguez Iglesias, President of the Chamber), T. Koopmans and C. Kakouris, Judges, Advocate General: J. Mischo Registrar: D. Louterman, Administrator

after considering the observations submitted on behalf of: A. Töpfer & Co. GmbH by K. Landry, Rechtsanwalt, Hamburg, Hauptzollamt Hildesheim by its director, the Commission of the European Communities by J. Sack, a member of its Legal Department, acting as Agent,

having regard to the Report for the Hearing and further to the hearing on 27 October 1987,

after hearing the Opinion of the Advocate General delivered at the sitting on 10 December 1987,

gives the following

Judgment

Costs

1 Language of the Case: German.