Judgment of the Court (Fourth Chamber) 5 February 1987

In Case 288/85 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: C. Kakouris, President of the Chamber, T. Koopmans and G. C. Rodriguez Iglesias, Judges, Advocate General: Sir Gordon Slynn Registrar: J. A. Pompe, Deputy Registrar

after considering the observations submitted on behalf of Piange Kraftfutterwerke GmbH, the defendant in the main proceedings by P. Streck, Rechtsanwalt, Hamburg, Hauptzollamt Hamburg-Jonas, the plaintiff in the main proceedings, by Mr Bastein, Director at the Oberfinanzdirektion Hamburg, the Commission of the European Communities, by B. Jansen, a member of its Legal Department,

having regard to the Report for the Hearing and further to the hearing on 22 October 1986,

after hearing the Opinion of the Advocate General delivered at the sitting on 26 November 1986,

gives the following

Judgment

Costs

1 Language of the Case: German.