Judgment of the Court 3 July 1985

In Case 39/84 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Hamburg for a preliminary ruling in the action pending before that court between

THE COURT composed of: G. Bosco, President of Chamber, acting as President, O. Due and C. Kakouris, (Presidents of Chambers), P. Pescatore, T. Koopmans, U. Everling, K. Bahlmann, Y. Galmot and R. Joliét, Judges, Advocate General: C. O. Lenz

Registrar: P. Heim after considering the observations submitted on behalf of: the plaintiffs in the main action, represented by Dr Harald Schwartz, the Commission of the European Communities, represented by Dr Bernhard Jansen, Legal Adviser, and Christine Berardis-Kayser, a member of its Legal Department, acting as Agents,

after hearing the Opinion of the Advocate General delivered at the sitting on 28 February 1985,

gives the following

JUDGMENT

Decision

Costs

1 Language of the Case: German.