Judgment of the Court (Second Chamber) 15 May 1985

In Case 155/84 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Berlin 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: C. O. Lenz Registrar: J. A. Pompe, Deputy Registrar

after considering the observations submitted pursuant to Article 20 of the Protocol on the Statute of the Court of Justice of the EEC by the Commission of the European Communities, represented by Jörn Sack, a member of its Legal Department,

after hearing the Opinion of the Advocate General delivered at the sitting on 21 March 1985,

gives the following

JUDGMENT

Decision

Costs

1 Language of the Case: German.