Judgment of the Court (Second Chamber) 20 June 1985

In Case 124/84 REFERENCE to the Court under Article 177 of the EEC Treaty by the Hessisches Finanzgericht for a preliminary ruling in the action 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: D. Louterman, Administrator

after considering the observations submitted under Article 20 of the Protocol on the Statute of the Court of Justice of the European Economic Community on behalf of: H. Spitta & Co., the plaintiff in the main proceedings, by Hilmar Nehm, Rechtsanwalt, Cologne, and the Commission of the European Communities, by Bernhard Jansen, a member of its Legal Service,

after hearing the Opinion of the Advocate General delivered at the sitting on 2 May 1985,

gives the following

JUDGMENT

Decision

The legal framework

Proceedings before the national court

The question of validity

Costs

1 Language of the Case: German.