Judgment of the Court (Third Chamber) 24 June 1993

In Case C-90/92, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht (Finance Court) Baden-Württemberg (Germany) 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: C. Gulmann, Registrar: D. Louterman-Hubeau, Principal Administrator,

after considering the written observations submitted on behalf of: the plaintiff in the main action, by Hans-Jörg Niemeyer, Rechtsanwalt, Stuttgart, the Council of the European Communities, by Jorge Monteiro, an Administrator in the Legal Service, acting as Agent, the Commission of the European Communities, by Angela Bardenhewer and Eric L. White, of its Legal Service, 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 plaintiff in the main action and the Commission of the European Communities at the hearing on 22 April 1993,

after hearing the Opinion of the Advocate General at the sitting on 6 May 1993,

gives the following

Judgment

Costs

1 Language of the case: German.