Judgment of the Court (Third Chamber) 4 July 1985

In Case 167/84 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: M. Darmon, Registrar: H. A. Rühi, Principal Administrator

after considering the observations submitted on behalf of Firma J. Henr. Drünert, Holzimport, represented by Klaus Landry, Rechtsanwalt, Hamburg, the Commission of the European Communities, represented by Jörn Sack,

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

gives the following

JUDGMENT

Decision

Costs

1 Language of the Case: German.