Judgment of the Court (First Chamber) 7 March 1991

In Case C-116/89, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht München (Finance Court, Munich) for a preliminary ruling in the proceedings pending before that court between

THE COURT (First Chamber), composed of: G. C. Rodriguez Iglesias, President of the Chamber, Sir Gordon Slynn and R. Joliét, Judges, Advocate General: C. O. Lenz, Registrar: H. A. Rühi, Principal Administrator,

after considering the observations submitted on behalf of BayWa AG, by Helmut Fischer, a member of its Legal Department, the Government of the Federal Republic of Germany, by Ernst Röder, Regierungsdirektor in the Federal Ministry of the Economy, acting as Agent, and the Commission of the European Communities, by Jörn Sack, Legal Adviser, acting as Agent,

having regard to the Report for the Hearing,

after hearing oral argument from BayWa AG, represented by Martine Schmitt, of the Paris Bar, and the Commission at the hearing on 29 March 1990,

after hearing the Opinion of the Advocate General at the sitting on 2 May 1990,

gives the following

Judgment

Costs

1 Language of the case: German.