Judgment of the Court (Second Chamber) 2 May 1985

In Case 81/84 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Baden-Württemberg 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. Rühl, Principal Administrator

after considering the observations submitted on behalf of the Commission of the European Communities by Jörn Sack, a member of its Legal Department, acting as Agent,

after hearing the Opinion of the Advocate General delivered at the sitting on 7 March 1985,

gives the following

JUDGMENT

Decision

Question 1

Question 2

Costs

1 Language of the Case: German.