Judgment of the Court 8 November 1990

In Case C-231/89, REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof (Federal Finance Court) for a preliminary ruling in the proceedings pending before that court between

THE COURT, composed of: O. Due, President, G. F. Mancini, T. F. O'Higgins, J. C. Moitinho de Almeida and G. C. Rodríguez Iglesias (Presidents of Chambers), F. A. Schockweiler and F. Grévisse, Judges, Advocate General: M. Darmon Registrar: D. Louterman, Principal Administrator,

after considering the written observations submitted on behalf of the Commission of the European Communities by Jörn Sack, Legal Adviser, acting as Agent,

having regard to the Report for the Hearing,

after hearing the oral observations of the Commission of the European Communities at the hearing on 22 May 1990,

after hearing the Opinion of the Advocate General delivered at the sitting on 3 July 1990,

gives the following

Judgment

The Court's jurisdiction

The questions

Costs

1 Language of the case: German.