Judgment of the Court (Fourth Chamber) 10 July 1986

In Case 222/85 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 (Fourth Chamber) composed of: T. Koopmans, President of Chamber, C. Kakouris and G. C. Rodriguez Iglesias, Judges, Advocate General: J. Mischo Registrar: K. Riechenberg, acting as Administrator

after considering the observations submitted on behalf of Kleiderwerke Hela Lampe GmbH & Co. KG, the defendant in the main proceedings, by Hans E. Heyn, Rechtsanwalt at Hamburg, 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 29 May 1986,

gives the following

JUDGMENT

Decision

The applicable rules

The question referred for a preliminary ruling

Costs

1 Language of the Case: German.