Judgment of the Court (Fourth Chamber) 20 January 1989

In Case 234/87 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 the Chamber, C. N. Kakouris and G. C. Rodríguez Iglesias, Judges, Advocate General: M. Darmon Registrar: B. Pastor, Administrator

after considering the observations submitted on behalf of: Casio Computer Co. GmbH Deutschland, the applicant in the main proceedings, represented by Johannes Schellmann, acting as Agent, and Axel Bauer, Rechtsanwalt, at the hearing, the Commission of the European Communities, represented by its Legal Adviser, Jörn Sack, acting as Agent, assisted by Reinhard Wagner, and, at the hearing, by Hervé Blin, giving expert evidence,

having regard to the Report for the Hearing and further to the hearing on 7 July 1988,

after hearing the Opinion of the Advocate General delivered at the sitting on 18 October 1988,

gives the following

Judgment

Costs

1 Language of the case. German.