Judgment of the Court (Fifth Chamber) 5 May 1994

In Case C-21/92, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Düsseldorf (Federal Republic of Germany) for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fifth Chamber), composed of: J. C. Moitinho de Almeida, President of the Chamber, R. Joliét, G. C. Rodríguez Iglesias, F. Grévisse and M. Zuleeg (Rapporteur), Judges, Advocate General: F. G. Jacobs, Registrar: L. Hewlett, Administrator,

after considering the written observations submitted on behalf of: Mr and Mrs Kamp, by Mechtild Düsing, Rechtsanwalt, Münster, the German Government, by Claus-Dieter Quassowski, Regierungsdirektor, and Ernst Röder, Ministerialrat at the Federal Ministry of Economic Affairs, acting as Agents, the United Kingdom, by Susan Cochrane of the Treasury Solicitor's Department, acting as Agent, and David Anderson, Barrister, the Council of the European Communities, by Bernhard Schloh and Arthur Bräutigam, Legal Advisers, acting as Agents, the Commission of the European Communities, by Dierk Booß, Legal Adviser, acting as Agent,

having regard to the Report for the Hearing,

after hearing the oral observations of the applicants in the main proceedings, the German Government, the United Kingdom, represented by Lucinda Hudson, of the Treasury Solicitor's Department, acting as Agent, and Christopher Vajda, Barrister, the Council and the Commission at the hearing on 22 April 1993,

after hearing the Opinion of the Advocate General at the sitting on 30 June 1993,

gives the following

Judgment

The relevant legislation

The first question

The second question

The third question

The fourth question

Costs

1 Language of the case: German.