JUDGMENT OF 22. 3. 1984 — CASE 92/83 3M DEUTSCHLAND / OBERFINANZDIREKTION FRANKFURT AM MAIN

In Case 92/83 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof [Federal Finance Court] for a preliminary ruling in the action pending before that court between

THE COURT (First Chamber) composed of: T. Koopmans, President of Chamber, Lord Mackenzie Stuart and G. Bosco, Judges, Advocate General: CO. Lenz Registrar: P. Heim

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations submitted to the Court

III — Oral procedure

Decision

Costs