Judgment of the Court (Fifth Chamber) 26 June 1990

In Case C-64/89 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 (Fifth Chamber) composed of: M. Zuleeg, President of Chamber, acting as President of the Fifth Chamber, R. Joliét, J. C. Moitinho de Almeida, G. C. Rodríguez Iglesias and F. Grévisse, Judges, Advocate General: J. Mischo Registrar: J. A. Pompe, Deputy Registrar

after considering the observations submitted on behalf of the Spanish Government, by Javier Conde de Saro and Rosario Silva de Lapuerta, acting as Agents, the Commission of the European Communities, by Jörn Sack, Legal Adviser, acting as Agent, assisted by Renate Kubicki, an official of the Ministry of Justice of the Federal Republic of Germany seconded to the Commission's Legal Department,

having regard to the Report for the Hearing,

after hearing oral argument by the Spanish Government and the Commission at the hearing on 8 February 1990,

after hearing the Opinion of the Advocate General delivered at the sitting on 8 March 1990,

gives the following

Judgment

The interpretation of Article 4 of the Commission Regulation

The interpretation of Article 5(2) of the Council Regulation

Costs

1 Language of the case: German.