Judgment of the Court (Sixth Chamber) 21 January 1993

In Case C-188/91, 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: J. L. Murray, acting as President of the Chamber, G. F. Mancini, F. A. Schockweiler, M. Diez de Velasco and P. J. G. Kapteyn, Judges, Advocate General: W. Van Gerven, Registrar: L. Hewlett, Administrator,

after considering the written observations submitted on behalf of

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 Deutsche Shell AG, represented by K. Kleiner, Leiter der Abteilung Zölle und Verbrauchsteuern, and H. Bublitz, Hauptreferent der Abteilung Zölle und Verbrauchsteuern, and of the Commission, at the hearing on 17 September 1992,

after hearing the Opinion of the Advocate General at the sitting on 15 October 1992,

gives the following

Judgment

The second part of Question 1

Question 3

Question 4

Costs

1 Language of the case: German.