Judgment of the Court (Second Chamber) 14 December 1988

In Case 291/87 REFERENCE to the Court under Article 177 of the EEC Treaty by the Hessische Finanzgericht (Finance Court, Hesse) for a preliminary ruling in the proceedings pending before that court between

THE COURT (Second Chamber) composed of: T. F. O'Higgins (President of Chamber), G. F. Mancini and F. A. Schockweiler, Judges, Advocate General: W. Van Gerven Registrar: B. Pastor, Administrator

after considering the observations submitted on behalf of Volker Huber, the plaintiff in the main proceedings, by Werner Schwinn, of the Frankfurt Bar, the Commission of the European Communities, by its Legal Adviser, Jörn Sack,

having regard to the Report for the Hearing and further to the hearing of 8 November 1988,

after hearing the Opinion of the Advocate General delivered at the sitting on 29 November 1988,

gives the following

Judgment

The first question

The second question

The third question

Costs

1 Language of the Case: German.

2 OJ 1973, L 1, p. 1 (earliest English version).

3 OJ 1973, L 1, p. I (earliest English version).