JUDGMENT OF 5.4.1984 — CASE 298/82 SCHICKEDANZ / OBERFINANZDIREKTION FRANKFURT AM MAIN

In Case 298/82 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 (First Chamber) composed of: T. Koopmans, President of Chamber, A. O'Keeffe and G. Bosco, Judges, Advocate General: S. Rozès Registrar: P. Heim

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations submitted to the Court

(a) Observations of the plaintiff in the main proceedings

(b) Observations of the Commission

III — Oral procedure

Decision

Costs