Judgment of the Court (Fourth Chamber) 31 March 1992

In Case C-338/90, REFERENCE to the Court under Article 177 of the EEC Treaty from the Hessisches Finanzgericht (Finance Court, Hesse) for a preliminary ruling in the proceedings pending before that court between

composed of: P. J. G. Kapteyn, President of the Chamber, C. N. Kakouris and M. Díez de Velasco, Judges, Advocate General: M. Darmon, Registrar: J. A. Pompe, Deputy Registrar,

after considering the written observations submitted on behalf of: Hamlin Electronics GmbH, by Dirk Krüger, of the Frankfurt Bar, the Commission of the European Communities, by its Legal Adviser, René Barents, acting as Agent;

having regard to the Report for the Hearing,

after hearing the oral observations of the Commission, represented by Roberto Hayder, acting as Agent, at the hearing on 22 November 1991,

after hearing the Opinion of the Advocate General at the sitting on 17 January 1992,

gives the following

Judgment

Costs

1 Language of the case: German.