Judgment of the Court (Fifth Chamber) 8 February 1990

In Case C-233/88 REFERENCE to the Court under Article 177 of the EEC Treaty by the Tariefcommissie (administrative court of last instance in revenue matters), Amsterdam, for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fifth Chamber) composed of: Sir Gordon Slynn, President of Chamber, M. Zuleeg, R. Joliet, J. C. Moitinho de Almeida and G. C. Rodriguez Iglesias, Judges, Advocate General: G. Tesauro Registrar: H. A. Rühl, Principal Administrator

after considering the observations submitted on behalf of

the plaintiff in the main proceedings by its counsel, N. P. J. Ooyevaar;

the Council of the European Communities, by Y. Crétien, Legal Adviser, assisted by H. Daalder, a member of its Legal Department, acting as Agents;

the Commission of the European Communities, by R. Barents, a member of its Legal Department, acting as Agent,

having regard to the Report for the Hearing and further to the hearing on 15 June 1989,

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

gives the following

Judgment

Costs

1 Language of lhe case: Dutch.