Judgment of the Court (First Chamber) 12 December 1985

In Case 214/84 REFERENCE to the Court under Article 177 of the EEC Treaty by the Seventh Chamber of the Hessisches Finanzgericht [Finance Court, Hesse] for a preliminary ruling in the action pending before that court between

THE COURT (First Chamber) composed of: R. Joliét, President of Chamber, G. Bosco and T. F. O'Higgins, Judges, Advocate General: G. F. Mancini Registrar: P. Heim

after considering the observations submitted pursuant to Article 20 of the Protocol on the Statute of the Court of Justice of the EEC on behalf of: the plaintiff in the main proceedings, by Mr Martin Roettig acting as agent, the Commission of the European Communities, by Dr Götz zur Hausen, a member of its Legal Department, acting as Agent,

after hearing the Opinion of the Advocate General delivered at the sitting on 24 October 1985,

gives the following

JUDGMENT

Decision

Costs

1 Language of the Case: German.