Judgment of the Court (Fourth Chamber) 1 April 1993

In Case C-256/91, REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof (Federal Finance Court) for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fourth Chamber), composed of: C. N. Kakouris, President of the Chamber, M. Diez de Velasco and P. J. G. Kapteyn, Judges, Advocate General: G. Tesauro, Registrar: H. A. Rühl, Principal Administrator,

after considering the written observations submitted on behalf of: Emsland-Stärke GmbH, by B. Festge, Rechtsanwalt, Hamburg, the Commission of the European Communities, by B. Rodríguez Galindo, of its Legal Service, and by A. Ridout, a national civil servant seconded to the Commission Legal Service, acting as Agents, assisted by Hans-Jürgen Rabe, Rechtsanwalt, Hamburg,

having regard to the Report for the Hearing,

after hearing the oral observations of the parties at the hearing on 12 November 1992,

after hearing the Opinion of the Advocate General at the sitting on 16 December 1992,

gives the following

Judgment

Costs

1 Language of the case: German.