Judgment of the Court (Fourth Chamber) 15 March 1989

In Case 303/87 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht (Finance Court) Baden-Württemberg for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fourth Chamber) composed of: T. Koopmans, President of Chamber, C. N. Kakouris and M. Diez de Velasco, Judges, Advocate General: M. Darmon Registrar: H. A. Rühl, Principal Administrator

after considering the observations submitted on behalf of the Government of the Kingdom of Belgium, represented by Koen Lenaerts, acting as Agent, the Commission of the European Communities, represented by J. Sack, a member of its Legal Department, acting as Agent,

having regard to the Report for the Hearing and further to the hearing on 1 December 1988,

after hearing the Opinion of the Advocate General delivered at the sitting on 11 January 1989,

gives the following

Judgment

Costs

1 Language of the case: German.