Judgment of the Court (Third Chamber) 19 March 1992

In Case C-311/90, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht München (Finance Court, Munich) for a preliminary ruling in the proceedings pending before that court between

THE COURT (Third Chamber), composed of: F. Grévisse, President of the Chamber, J. C. Moitinho de Almeida and M. Zuleeg, Judges, Advocate General: F. G. Jacobs, Registrar: J. A. Pompe, Deputy Registrar,

after considering the written observations submitted on behalf of: the Danish Government, by Jørgen Molde, Legal Adviser at the Ministry of Foreign Affairs, acting as Agent; the Greek Government, by Konstantinos Stavropoulos, Advocate and Legal Adviser at the Ministry of Foreign Affairs, and by Meletis Tsotsanis, Jurist at the Ministry of Agriculture, acting as Agents; the Council of the European Communities, by Professor Bernard Schloh, Adviser in the Council's Legal Service, acting as Agent; the Commission of the European Communities, by Dierk Booß, acting as Agent;

having regard to the Report for the Hearing,

after hearing oral argument from the Greek Government, represented by Dimitrios Raptis, acting as Agent, the Council and the Commission at the hearing on 29 November 1991,

after hearing the Opinion of the Advocate General at the sitting on 18 January 1992,

gives the following

Judgment

The first question

Infringement of Article 39 of the Treaty

Infringement of the principle of equal treatment

The second question

Costs

1 Language of the case: German.