Judgment of the Court 3 July 1991

In Case C-355/89, REFERENCE to the Court under Article 177 of the EEC Treaty by the Deputy High Bailiff's Court, Douglas, Isle of Man, for a preliminary ruling in the proceedings pending before that court between

THE COURT, composed of: G. F. Mancini, President of Chamber, acting as President, T. F. O'Higgins, J. C. Moitinho de Almeida, G. C. Rodriguez Iglesias, M. Diez de Velasco (Presidents of Chambers), Sir Gordon Slynn, R. Joliét, F. A. Schockweiler, F. Grévisse, M. Zuleeg and P. J. G. Kapteyn, Judges, Advocate General: F. G. Jacobs, Registrar: D. Louterman, Principal Administrator,

after considering the written observations submitted on behalf of the Department of Health and Social Security (Isle of Man), by T. W. Cain, HM Attorney General for the Isle of Man, acting as Agent, and Richard Plender QC, C. S. Barr and Montrose Holdings Limited, by A. L. Gough, Advocate in Douglas, Isle of Man, the United Kingdom, by S. J. Hay of the Treasury Solicitors' Department, acting as Agent, and Richard Plender QC, the Commission of the European Communities, represented by J.-C. Séché, Legal Adviser, and N. Khan, members of the Legal Service, acting as Agents,

having regard to the Report for the Hearing,

after hearing oral argument submitted on behalf of C. S. Barr and Montrose Holdings Limited by G. Kinley, Barrister, of the United Kingdom, and on behalf of the Commission of the European Communities at the hearing on 29 November 1990,

after hearing the Opinion of the Advocate General at the sitting on 10 January 1991,

gives the following

Judgment

Jurisdiction of the Court

The questions submitted for a preliminary ruling

The first part of the first question and the second question

The second part of the first question

Costs

1 Language of the case: English.