Judgment of the Court (Second Chamber) 12 March 1986

In Case 10/85 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 (Second Chamber) composed of: K. Bahlmann, President of Chamber, O. Due and F. Schockweiler, Judges, Advocate General: CO. Lenz Registrar: D. Louterman, Administrator

after considering the observations submitted on behalf of Milac GmbH, Groß- und Außenhandel, the plaintiff in the main proceedings, by D. Ehle, of the Cologne Bar, assisted by A. Noll, in his capacity as an expert, the Commission of the European Communities, by B. Jansen, a member of its Legal Department, acting as Agent, assisted by T. Leenders, in his capacity as an expert,

after hearing the Opinion of the Advocate General delivered at the sitting on 23 January 1986,

gives the following

JUDGMENT

Decision

Question 1

Question 2

Costs

1 Language of the Case: German.