Judgment of the Court (Second Chamber) 16 December 1992

In Case C-194/91, 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 (Second Chamber), composed of: J. L. Murray, President of the Chamber, G. F. Mancini and F. A. Schockweiler, Judges, Advocate General: C. Gulmann, Registrar: L. Hewlett, Administrator

after considering the written observations submitted on behalf of: Krohn GmbH by Jürgen Gündisch, Rechtsanwalt of Hamburg, and on behalf of the Commission of the European Communities, by Blanca Rodriguez Galindo, of its Legal Service, and Arnold Ridout, a British civil servant seconded to the Commission's Legal Service as part of an exchange scheme with national civil servants, acting as Agents, assisted by Hans-Jürgen Rabe, Rechtsanwalt of Hamburg,

having regard to the Report for the Hearing,

after hearing the oral observations of Krohn GmbH and the Commission of the European Communities at the hearing on 1 October 1992,

after hearing the Opinion of the Advocate General at the sitting on 29 October 1992,

gives the following

Judgment

Costs

1 Language of the case: German.