Judgment of the Court (Sixth Chamber) 16 October 1991

In Case C-25/90, REFERENCE to the Court under Article 177 of the EEC Treaty from the Bundesfinanzhof for a preliminary ruling in the proceedings pending before that court between

THE COURT (Sixth Chamber), composed of P. J. G. Kapteyn, President of the Fourth Chamber, acting as President, G. F. Mancini and C. N. Kakouris, Judges, Advocate General: F. G. Jacobs, Registrar: H. A. Rühi, Principal Administrator,

after considering the written observations submitted on behalf of Wünsche, by Klaus Landry, Rechtsanwalt, Hamburg; the Commission of the European Communities, by its Legal Adviser, Dierk Booß, and Ulrich Wölker, a member of its Legal Service, acting as Agents;

having regard to the Report for the Hearing,

after hearing the oral observations of Wünsche and the Commission at the hearing on 6 June 1991,

after hearing the Opinion of the Advocate General at the sitting on 11 July 1991,

gives the following

Judgment

Question 1

Question 2

Costs

1 Language of the case: German.