Judgment of the Court (Sixth Chamber) 22 March 1990

In Case C-83/89 REFERENCE to the Court under Article 177 of the EEC Treaty by the Hof van Beroep (Court of Appeal), Antwerp, for a preliminary ruling in the proceedings pending before that court between

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

after considering the observations submitted on behalf of the Belgian Government, by Koen Lenaerts, of the Brussels Bar, and the Commission, by René Barents, a member of its Legal Department, acting as Agent,

having regard to the Report for the Hearing,

after hearing the oral observations of the Minister for Finance, represented by I. Maselis, of the Brussels Bar, and of the Commission, presented at the hearing on 12 December 1989,

after hearing the Opinion of the Advocate General delivered at the sitting on 23 January 1990,

gives the following

Judgment

The first question

The second question

Costs

1 Language of the case: Ducch.