Judgment of the Court (First Chamber) 13 October 1992

In Case C-49/91, REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof for a preliminary ruling in the proceedings pending before that court between

THE COURT (First Chamber), composed of: G. C. Rodriguez Iglesias, President of the Chamber, R. Joliét and D. A. O. Edward, Judges, Advocate General: F. G. Jacobs, Registrar: H. A. Rühi, Principal Administrator,

after considering the written observations submitted on behalf of: Weber Haus GmbH & Co. KG, by Armin Grothe, Wirtschaftsprüfer and Steuerberater, Frankfurt am Main, the Commission of the European Communities, by Henri Étienne, Legal Adviser, acting as Agent,

having regard to the Report for the Hearing,

after hearing the oral observations of Weber Haus GmbH & Co. KG, represented by Christiane Schubert, Steuerberaterin, and of the Commission at the hearing on 2 April 1992,

after hearing the Opinion of the Advocate General at the sitting on 14 May 1992,

gives the following

Judgment

Question 1

Question 2

Costs

1 Language of the case: German.