Judgment of the Court (First Chamber) 11 February 1993

In Case C-291/91, REFERENCE to the Court under Article 177 of the EC Treaty by Finanzgericht München (Finance Court, Munich) 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: W. Van Gervan, Registrar: H. A. Rühi, Principal Administrator,

after considering the written observations submitted on behalf of: the Commission of the European Communities, by Blanca Rodríguez Galindo, of its Legal Service, Arnold Ridout, a national civil servant seconded to the Legal Service under the system of exchanges of officials, 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 Commission at the hearing on 8 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.