Judgment of the Court (First Chamber) 18 April 1991

In Case C-219/89, REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof (Federal Finance Court of the Federal Republic of Germany) 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: M. Darmon, Registrar: H. A. Rühl, Principal Administrator,

having regard to the written observations presented on behalf of: WeserGold by Von Alvensleben, Rechtsanwalt, Hamburg, the Commission of the European Communities by J. Sack, Legal Advisor to the Commission, and R. Kubicki, an official of the Ministry of Justice of the Federal Republic of Germany seconded to the Commission's Legal Department under an exchange scheme for national officials, acting as Agents,

having regard to the Report for the Hearing,

after hearing the oral submissions of WeserGold and the Commission of the European Communities at the hearing on 13 November 1990,

after hearing the Opinion of the Advocate General at the sitting on 15 January 1991,

gives the following

Judgment

Costs

1 Language of the case: German.