Judgment of the Court (Fourth Chamber) 25 July 1991

In Case C-299/90, REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof (Federal Finance Court) 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. J. Mischo, Registrar: D. Louterman, Principal Administrator,

after considering the written observations submitted on behalf of Gebr. Hepp GmbH & Co. KG, by Dr Otto Wilser, tax adviser, Stuttgart, the German Government, by Ernst Röder, Regierungsdirektor in the Federal Ministry for Economic Affairs and Clause-Dieter Quassowski, Oberregierungsrat in the Federal Ministry for Economic Affairs, acting as Agents, the Commission of the European Communities, by René Barents, Legal Adviser, and Roberto Hayder, an official in the Federal Ministry for Economic Affairs seconded to the Commission's Legal Service under an exchange scheme for national civil servants, acting as Agents,

having regard to the Report for the Hearing,

after hearing the oral observations of Gebr. Hepp Gmbh & Co. KG and the Commission, at the hearing on 5 June 1991,

after hearing the Opinion of the Advocate General at the sitting on 20 June 1991,

gives the following

Judgment

The relevant transaction for the determination of the customs value

The determination of the customs value

Costs

1 Language of the case: German.