Judgment of the Court (Second Chamber) 10 December 1987

In Case 164/86 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 (Second Chamber), composed of: O. Due, President of Chamber, K. Bahlmann and T. F. O'Higgins, Judges, Advocate General: G. F. Mancini Registrar: H. A. Rühi, Principal Administrator

after considering the observations submitted on behalf of Universität Bielefeld, the plaintiff in the main proceedings, by Hans-Jürgen Simm (Justitiar), the Commission of the European Communities, by its legal adviser Peter Kalbe,

having regard to the Report for the Hearing and further to the hearing on 9 June 1987,

after hearing the Opinion of the Advocate General delivered at the sitting on 8 October 1987,

gives the following

Judgment

Costs

1 Language of the Case: German.