Judgment of the Court (Third Chamber) 26 September 1985

In Case 166/84 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof [Federal Finance Court] 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: G. F. Mancini Registrar: H. A. Rühi, Principal Administrator

after considering the observations submitted on behalf of: Thomasdünger GmbH, the plaintiff in the main proceedings, by Mr Krautz, of the Cologne Bar, and the Commission of the European Communities, by Jörn Sack, a Legal Advisor,

after hearing the Opinion of the Advocate General delivered at the sitting on 15 May 1985,

gives the following

JUDGMENT

Decision

The first question

The second and third questions

Costs

1 Language of the Case: German.