Judgment of the Court (Third Chamber) 4 December 1990

In Case C-218/89, REFERENCE to the Court under Article 177 of the EEC Treaty, from the Bundesfinanzhof for a preliminary ruling in the proceedings pending before that court between

THE COURT (Third Chamber), composed of: J. C. Moitinho de Almeida, President of Chamber, F. Grévisse and M. Zuleeg, Judges, Advocate General: C. O. Lenz Registrar: H. A. Rühl, Principal Administrator,

after considering the observations submitted on behalf of the Commission of the European Communities, by Jörn Sack, Legal Adviser, assisted by Renate Kubicki, official of the Ministry of Justice of the Federal Republic of Germany, seconded to the Legal Department of the Commission under the exchange scheme with national civil servants, acting as Agents,

having regard to the Report for the Hearing,

after hearing the oral observations of Shimadzu Europa GmbH, represented by Peter von Woedtke, of the Düsseldorf Bar, and of the Commission of the European Communities, at the hearing on 2 October 1990,

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

gives the following

Judgment

Costs

1 Language of the case: German.