Judgment of the Court (First Chamber) 28 March 1990

In Case C-219/88 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 (First Chamber) composed of: Sir Gordon Slynn, President of Chamber, R. Joliét and G. C. Rodriguez Iglesias, Judges, Advocate General: G. Tesauro Registrar: B. Pastor, Administrator

after considering the observations submitted on behalf of Malt GmbH, by D. Ehle, Rechtsanwalt, Cologne, the Commission of the European Communities, by J. Sack, Legal Adviser, acting as Agent,

having regard to the Report for the Hearing and further to the hearing on 28 June 1989,

after hearing the Opinion of the Advocate General at the sitting on 12 October 1989,

gives the following

Judgment

The first question

The second question

The third question

Costs

1 Language of the case: German.