Judgment of the Court (Fourth Chamber) 24 June 1986

In Case 236/84 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Düsseldorf for a preliminary ruling in the action pending before that court between

THE COURT (Fourth Chamber) composed of: Lord Mackenzie Stuart, President, T. Koopmans, President of Chamber, K. Bahlmann, G. Bosco and F. Schockweiler, Judges, Advocate General: J. Mischo Registrar: H. A. Rühi, Principal Administrator

after considering the observations submitted on behalf of the plaintiff in the main proceedings, by Dr D. Ehle, Rechtsanwalt of Cologne, the Commission of the European Communities, by Dr D. Booss, a Legal Adviser of the Commission, and B. Jansen, a member of its Legal Department, acting as Agents, after hearing the Opinion of the Advocate General delivered at the sitting on 11 March 1986,

gives the following

JUDGMENT

Decision

Costs

1 Language of the Case: German.