Judgment of the Court (Sixth Chamber) 22 March 1990

In Case C-333/88 REFERENCE to the Court under Article 177 of the EEC Treaty by the Special Commissioners of Income Tax for a preliminary ruling in the proceedings pending before them between

THE COURT (Sixth Chamber) composed of: C. N. Kakouris, President of Chamber, T. Koopmans, F. Mancini, T. O'Higgins, M. Diez de Velasco, Judges, Advocate General: F. G. Jacobs, Registrar: D. Louterman, Principal Administrator

after considering the observations submitted on behalf of the applicant, by G. Stone, barrister, London, instructed by Messrs Kenwright and Cox, solicitors, the United Kingdom, by J. E. Collins, acting as Agent, and by A. Moses, barrister, the Commission of the European Communities, by R. Wainwright, a member of its Legal Department, acting as Agent,

having regard to the Report for the Hearing and further to the hearing on 10 January 1990,

after hearing the opinion of the Advocate General at the sitting on 8 February 1990,

gives the following

Judgment

Costs

1 Language of the case: English.