Judgment of the Court (Fifth Chamber) 4 May 1993

In Case C-292/91, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht München for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fifth Chamber), composed of: G. C. Rodriguez Iglesias, President of the Chamber, R. Joliet, J. C. Moitinho de Almeida, F. Grévisse and D. A. O. Edward, Judges, Advocate General: W. Van Gerven, Registrar: J.-G. Giraud,

after considering the written observations submitted on behalf of the Commission of the European Communities by Jörn Sack, Legal Adviser,

having regard to the Report of the Judge-Rapporteur,

after hearing the Opinion of the Advocate General at the sitting on 10 December 1992,

gives the following

Judgment

Costs

1 Language of the case: English.