Judgment of the Court (Third Chamber) 27 February 1986

In Case 38/85 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof 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: Sir Gordon Slynn Registrar: D. Louterman, Administrator

after considering the observations submitted on behalf of the Commission of the European Communities, represented by its Legal Adviser, Peter Kalbe, acting as Agent, after hearing the Opinion of the Advocate General delivered at the sitting on 12 December 1985,

gives the following

JUDGMENT

Decision

Costs

1 Language of the Case: German.