Judgment of the Court (Fourth Chamber) 2 August 1993

In Case C-81/92, REFERENCE to the Court under Article 1 77 of the EEC Treaty by the Finanzgericht München for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fourth Chamber), composed of: C. N. Kakouris, President of the Chamber, M. Diez de Velasco and P. J. G. Kapteyn, Judges, Advocate General: G. Tesauro, Registrar: J.-G. Giraud,

after considering the written observations submitted on behalf of: Hans Dinter GmbH, by Dr Dietrich Ehlc, Rechtsanwalt, Cologne, the Greek Government, represented by Dimitrios Raptis, State Legal Adviser, and Panagiotis Athanassoulis, member of the State Legal Service, acting as Agents, 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 27 May 1993,

gives the following

Judgment

Costs

1 Language of the case: German.