Judgment of the Court (Fourth Chamber) 3 October 1991

In Case C-364/89, REFERENCE to the Court under Article 177 of the EEC Treaty from the Finanzgericht, Düsseldorf, for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fourth Chamber), composed of: M. Diez de Velasco, President of the Chamber, C. N. Kakouris and P. J. G. Kapteyn, Judges, Advocate General: M. Darmon, Registrar: H. A. Rühi, Principal Administrator,

after considering the written observations submitted on behalf of An Bord Bainne, by Hilmar Nehm, of the Düsseldorf Bar, the Commission of the European Communities, by Dierk Booss, Legal Adviser, acting as Agent, assisted by Hans-Jürgen Rabe, of the Hamburg and Brussels Bars,

having regard to the Report for the Hearing,

after hearing the oral observations of An Bord Bainne, the Hauptzollamt Gronau, represented by Horst Biedinger, Regierungsdirektor (Director) of the Oberfinanzdirektion (Principal Revenue Office), Cologne, acting as Agent, and the Commission, at the hearing on 7 March 1991,

after hearing the Opinion of the Advocate General at the sitting on 16 May 1991,

gives the following

Judgment

First question

Second question

Costs

1 Language of the case: German.