Judgment of the Court (Third Chamber) 10 October 1985

In Case 183/84 REFERENCE to the Court under Article 177 of the EEC Treaty by the Hessisches Finanzgericht [Finance Court, Hesse] for a preliminary ruling in the proceedings pending before that court between

THE COURT (Third Chamber), composed of: U. Everling, President of Chamber, Y. Galmot and C. Kakouris, Judges, Advocate General: G. F. Mancini Registrar: H. A. Rühl, Principal Administrator

after considering the observations submitted on behalf of: Firma Söhnlein Rheingold, the plaintiff in the main proceedings, by K. Landry, Rechtsanwalt, the Commission of the European Communities, by B. Jansen, a member of its Legal Department, acting as Agent,

after hearing the Opinion of the Advocate General delivered at the sitting on 4 July 1985,

gives the following

JUDGMENT

Decision

First question

Second question

Costs

1 Language of the Case- German.