Judgment of the Court (Fifth Chamber) 8 July 1986

In Case 73/85 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Düsseldorf for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fifth Chamber) composed of: U. Everling, President, R. Joliét, O. Due, Y. Galmot and C. Kakouris, Judges, Advocate General: M. Darmon Registrar: P. Heim

Hans-Dieter and Ute Kerrutt, by their agent, F. J. Müsers,

after hearing the Opinion of the Advocate General delivered at the sitting on 22 April 1986, gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations submitted to the Court

1. The first question

2. The second question

III — Reply to the questions put by the Court

IV — Oral procedure

Decision

The first question

The second question

Costs

1 Language of the Case: German.

2 Transistor's note: Grunderwerbsteuer [real property transfer tax] in the German version of Art. 33.