Judgment of the Court (Second Chamber) 29 January 1985

In Case 234/83 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht München [Finance Court, Munich] for a preliminary ruling in the proceedings pending before that court between

THE COURT (Second Chamber), composed of: O. Due, President of Chamber, P. Pescatore and K. Bahlmann, Judges, Advocate General: G. F. Mancini Registrar: H. A. Rühi, Principal Administrator

gives the following

JUDGMENT

Decision

The legal provisions relevant to the case

Retroactive application of provisions of Community law

The first and second questions

The third question

The fourth question

Costs

1 Language of ihe Case: German.

2 after considering the observations submitted on behalf of the Commission of the European Communities, by Jörn Sack, a member of its Legal Department, after hearing the Opinion of the Advocate General delivered at the sitting on 25 October 1984,