Judgment of the Court (First Chamber) 18 March 1993

In Case C-280/91, 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: L. Hewlett, Administrator,

after considering the written observations submitted on behalf of the Commission of the European Communities by Henri Étienne, Principal Legal Adviser, acting as Agent,

having regard to the Report for the Hearing,

after hearing the oral observations of the Kommanditgesellschaft Viessmann, represented by Dr E. Stehmann, Wirtschaftsprüfer und Rechtsanwalt, Fachanwalt für Steuerrecht, and the Commission of the European Communities, at the hearing on 12 November 1992,

after hearing the Opinion of the Advocate General at the sitting on 17 December 1992,

gives the following

Judgment

Costs

1 Language of the case: German.