Judgment of the Court (Third Chamber) 12 June 1986

In Case 183/85 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 (Third Chamber) composed of: U. Everling, President of the Chamber, Y. Galmot and J. C. Moitinho de Almeida, Judges, Advocate General: J. Mischo Registrar: K. Riechenberg, acting as Administrator

after considering the observations submitted on behalf of H. J. Repenning GmbH, the plaintiff in the main proceedings, by Mr Landry, Rechtsanwalt, Hamburg, the Commission of the European Communities, by its Legal Adviser, Jörn Sack,

after hearing the opinion of the Advocate General delivered at the sitting on 24 April 1986,

gives the following

JUDGMENT

Decision

Costs

1 Language of the Case: German.