Judgment of the Court, (Fifth Chamber) 4 February 1986

In Case 65/85 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof [Federal Finance Court] for a preliminary ruling in the action pending before it between

THE COURT (Fifth Chamber) composed of: U. Everling (President of the Chamber), R. Joliét, O. Due, Y. Galmot and C. Kakouris, Judges, Advocate General: P. Ver Loren van Themaat Registrar: D. Louterman, Administrator

after considering the observations submitted on behalf of the Commission of the European Communities, by Jörn Sack, a member of its Legal Department, acting as Agent, 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.