Judgment of the Court (Fourth Chamber) 10 December 1985

In Case 290/84 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 (Fourth Chamber), composed of: K. Bahlmann (President of Chamber), G. Bosco, T. Koopmans, T. F. O'Higgins and F. Schockweiler, Judges, Advocate General: C. O. Lenz Registrar: P. Heim

after considering the observations submitted on behalf of: Mainfrucht, the respondent in the main proceedings, by H. Nehm, Rechtsanwalt, during the written procedure and Mr Schiller, Rechtsanwalt, at the oral procedure, the Commission of the European Communities, by P. Kalbe, Legal Adviser, acting as Agent,

after hearing the Opinion of the Advocate General delivered at the sitting on 12 November 1985,

gives the following

JUDGMENT

Decision

Question 1 (a)

The other questions

Costs

1 Language of the Case: German.