JUDGMENT OF 10. 6. 1982 — CASE 255/81 GRENDEL v FINANZAMT FÜR KÖRPERSCHAFTEN

In Case 255/81 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Hamburg for a preliminary ruling in the case pending before that court between

THE COURT (First Chamber) composed of: G. Bosco, President of Chamber, A. O'Keeffe and T. Koopmans, Judges, Advocate General: Sir Gordon Slynn Registrar: P. Heim

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations submitted to the Court pursuant to Article 20 of the Statute of the Court of Justice of the EEC

III — Oral procedure

Decision

Costs