Judgment of the Court (Third Chamber) 2 July 1987

In Case 94/86 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof for a preliminary ruling in the action pending before that court between

THE COURT (Third Chamber), composed of Y. Galmot, President of Chamber, U. Everling and J. C. Moitinho de Almeida, Judges, Advocate General: C. O. Lenz Registrar: H. A. Rühi, Principal Administrator

after considering the observations submitted on behalf of Maizena Gesellschaft mbH, Hamburg, and Others, the plaintiffs in the main proceedings, by Harald Schwartz, Rechtsanwalt, Hamburg, and the Commission of the European Communities, by Bernhard Jansen, a member of its Legal Department,

having regard to the Report for the Hearing and further to the hearing on 5 February 1987,

after hearing the Opinion of the Advocate General delivered at the sitting on 19 March 1987,

gives the following

Judgment

Costs

1 Language of the Case: German.