Judgment of the Court (Third Chamber) 26 June 1986

In Case 203/85 REFERENCE to the Court under Article 177 of the EEC Treaty by the Hessisches Finanzgericht [Finance Court, Hesse] 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 J. C. Moitinho de Almeida, Judges, Advocate General: J. Mischo Registrar: J. A. Pompe, Deputy Registrar

after considering the observations submitted on behalf of Nicolet Instrument GmbH by Helmut Villaschek, Rechtsanwalt and Notar, Frankfurt am Main, 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 29 May 1986,

gives the following

JUDGMENT

Decision

Costs

1 Language of the Case: German.