Judgment of the Court (Second Chamber) 18 September 1990

In Case C-228/89, 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 (Second Chamber) composed of: F. A. Schockweiler, President of Chamber, G. F. Mancini and T. F. O'Higgins, Judges, Advocate General: G. Tesauro Registrar: D. Louterman, Principal Administrator,

after considering the observations presented on behalf of farfalla Flemming, by Monika Flemming and Peter Pommerencke, partners therein, acting as Agents, the Commission of the European Communities, by its Legal Adviser, Jörn Sack, acting as Agent,

having regard to the Report for the Hearing,

after hearing oral argument presented for farfalla Flemming and the Commission of the European Communities at the hearing on 5 June 1990,

after hearing the Opinion of the Advocate General, delivered at the sitting on 26 June 1990,

gives the following

Judgment

Costs

1 Language of the case: German.