Judgment of the Court (Fourth Chamber) 31 May 1988

In Case 74/87 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht (Finance Court) Düsseldorf for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fourth Chamber) composed of: G. C. Rodriguez Iglesias, President of Chamber, T. Koopmans and C. Kakouris, Judges, Advocate General: Sir Gordon Slynn Registrar: D. Louterman, Administrator

after considering the observations submitted on behalf of: Dr D. Goerrig GmbH, the plaintiff in the main proceedings, by J. Pelka, Rechtsanwalt of Cologne, Hauptzollamt Geldern, the defendant in the main proceedings, by its director, Mr Lampe, the Commission of the European Communities, by its Legal Adviser, J. Sack, acting as Agent,

having regard to the Report for the Hearing and further to the hearing on 8 December 1987,

after hearing the Opinion of the Advocate General delivered at the sitting on 9 March 1988,

gives the following

Judgment

Costs

1 Language of the Case: German.