Judgment of the Court (Sixth Chamber) 27 November 1991

In Case C-273/90, REFERENCE to the Court under Article 177 of the EEC Treaty by the Hessisches Finanzgericht for a preliminary ruling in the proceedings pending before that court between

THE COURT (Sixth Chamber), composed of: F. A. Schockweiler, President of the Chamber, P. J. G. Kapteyn, G. F. Mancini, C. N. Kakouris and M. Diez de Velasco, Judges, Advocate General: W. Van Gerven, Registrar: H. A. Rühi, Principal Administrator,

after considering the written observations submitted on behalf of:

the firm Meico-Fell, by Wolfgang Wirth, Rechtsanwalt, Frankfurt, the Commission of the European Communities, by René Barents, a member of its Legal Service, acting as Agent, assisted by Roberto Hayder, an official of the Federal Ministry for Economic Affairs of the Federal Republic of Germany, seconded to the Legal Service of the Commission under an exchange scheme for national officials,

having regard to the Report for the Hearing,

after hearing oral argument presented on behalf of the Commission at the hearing on 20 June 1991,

after hearing the Opinion of the Advocate General at the sitting on 26 September 1991,

gives the following

Judgment

Costs

1 Language of the case: German.