Judgment of the Court (Fourth Chamber) 3 October 1985

In Case 154/84 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Berlin, 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, T. Koopmans, K. Bahlmann and T. F. O'Higgins, Judges, Advocate General: P. VerLoren van Themaat Registrar: P. Heim

after considering the observations submitted on behalf of: Fleischwaren- und Konserven-Fabrik (FKF) Schulz und Berndt GmbH, the plaintiff in the main proceedings, by D. Ehle, V. C. Feldmann, V. Schiller and H. Nehm, of the Cologne Bar, the Commission of the European Communities, by its Legal Adviser, B. Jansen, acting as Agent,

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

gives the following

JUDGMENT

Decision

First question

The remaining questions

Costs

1 Language of the Case: German.