Judgment of the Court (Sixth Chamber) 4 June 1992

In Case C-21/91, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht, Hamburg, 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, G. F. Mancini, C. N. Kakouris, M. Diez de Velasco and J. L. Murray, Judges, Advocate General: M. Darmon, Registrar: D. Triantafyllou, Administrator,

after considering the written observations submitted on behalf of: Wünsche Handelsgesellschaft International GmbH&Co., by Klaus Landry, Rechtsanwalt, Hamburg, the Commission of the European Communities, by Jörn Sack, Legal Adviser, acting as Agent,

having regard to the Report for the Hearing,

after hearing the oral observations of Wünsche Handelsgesellschaft International GmbH&Co. and the Commission at the hearing on 28 January 1992,

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

gives the following

Judgment

The second question

The first question

Costs

1 Language of the case: German.