Judgment of the Court (Second Chamber) 10 December 1992

In Case C-231/91, 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: Annuss GmbH & Co. KG, by Wolfgang Ziemer, Rechtsanwalt, Hamburg, the Commission of the European Communities, by Ulrich Wölker, of its Legal Service, acting as Agent,

having regard to the Report for the Hearing,

after hearing the oral observations of Annuss GmbH & Co. KG and the Commission of the European Communities at the hearing on 17 September 1992,

after hearing the Opinion of the Advocate General at the sitting on 13 October 1992,

gives the following

Judgment

Costs

1 Language of the case: German.