Judgment of the Court (Third Chamber) 27 February 1986

In Case 57/85 REFERENCE to the Court under Article 177 of the EEC Treaty by the Seventh Senate of the Bundesfinanzhof [Federal Finance Court] for a preliminary ruling in the action pending before that court between

THE COURT (Third Chamber) composed of: U. Everling (President of Chamber), Y. Galmot and C. Kakouris, Judges, Advocate General: C. O. Lenz Registrar: H. A. Rühl, Principal Administrator

after considering the observations submitted on behalf of the Government of the Federal Republic of Germany, by Ernst Roder and Martin Seidel, acting as Agents, the Commission of the European Communities, by its Legal Adviser, Peter Kalbe,

after hearing the Opinion of the Advocate General delivered at the sitting on 11 December 1985,

gives the following

JUDGMENT

Decision

Costs

1 Language of the Case: German.