Judgment of the Court (Third Chamber) 3 March 1993

In Case C-8/92, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Hamburg (Finance Court, Hamburg) 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: M. Darmon, Registrar: D. Louterman-Hubeau, Principal Administrator,

after considering the written observations submitted on behalf of: the plaintiff in the main proceedings, by Klaus Landry, Rechtsanwalt, Hamburg, the Commission of the European Communities, by Dierk Booss, Legal Adviser, acting as Agent,

having regard to the report of the Judge-Rapporteur,

after hearing the Opinion of the Advocate General at the sitting on 19 January 1993,

gives the following

Judgment

Costs

1 Language of the case: German.