Judgment of the Court (Third Chamber) 18 February 1993

In Case C-285/91, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht (Finance Court) Hamburg (Federal Republic of Germany) for a preliminary ruling in the proceedings pending before that court between

THE COURT (Third Chamber), composed of: M. Zuleeg, President of the Chamber, J. C. Moitinho de Almeida and F. Grévisse, Judges, Advocate General: C. O. Lenz, Registrar: H. A. Rühi, Principal Administrator,

after considering the written observations submitted on behalf of:

the applicant in the main proceedings, by Rolf Streckmann, Tax Adviser, Hamburg, and

the Commission of the European Communities, by Ulrich Wölker, of its Legal Service, acting as Agent.

having regard to the report of the Judge-Rapporteur,

after hearing the Opinion of the Advocate General at the sitting on 9 July 1992,

gives the following

Judgment

Costs

1 Language of the case: German.