Judgment of the Court (Fourth Chamber) 15 January 1985

In Case 253/83 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Rheinland-Pfalz [Finance Court, Rhineland-Palatinate] for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fourth Chamber) composed of: G. Bosco, President of Chamber, P. Pescatore, A. O'Keeffe, T. Koopmans and K. Bahlmann, Judges, Advocate General: CO. Lenz Registrar: H. A. Rühl, Principal Administrator

gives the following

JUDGMENT

Facts and Issues

1. Facts and procedure

2. Summary of the written observations submitted to the Court

Consideration in the light of Articles 37 and 95 of the EEC Treaty

1 — Article 95 of the Treaty

2 — Article 37 of the EEC Treaty

Consideration in the light of the Agreements

3. Oral procedure

Decision

The first part of the question

Article 95 of the Treaty

Article 37 of the Treaty

The second part of the question

Article 21 of the Agreement between the EEC and the Portuguese Republic

Article 3 of the Agreement between the EEC and Spain

Costs

1 Language of the Case: German.