Judgment of the Court (Third Chamber) 21 March 1985

In Case 54/84 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Düsseldorf for a preliminary ruling in the proceedings pending before that court between

THE COURT (Third Chamber) composed of: C. Kakouris, President of Chamber, U. Everling and Y. Galmot, Judges, Advocate General: M. Darmon Registrar: H. A. Rühi, Principal Administrator

gives the following

JUDGMENT

Decision

Costs

1 Language of the Case: German.

2 after considering the observations submitted on behalf of the Commission of the European Communities by Mr C. Bail, acting as Agent, after hearing the Opinion of the Advocate General delivered at the sitting on 31 January 1985,