Judgment of the Court (First Chamber) 18 April 1991

In Case C-324/89, REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof (Federal Republic of Germany), for a preliminary ruling in the proceedings 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: J. A. Pompe, Deputy Registrar,

after considering the written observations submitted on behalf of Nordgetränke GmbH & Co. KG, by Mr Jahnke, Rechtsanwalt, Hamburg, the Commission, by J. Sack, Legal Advisor, and Mrs R. Kubicki, an official of the Ministry of Justice of the Federal Republic of Germany, seconded to the Commission's Legal Department under the exchange scheme for national civil servants, acting as Agents,

having regard to the Report for the Hearing,

after hearing the oral observations of Nordgetränke and the Commission at the hearing on 14 November 1990,

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

gives the following

Judgment

The first question

The second question

The third question

Costs

1 I.jnpujpr of the case: German.