Judgment of the Court (Third Chamber) 16 December 1993

In Case C-120/92, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Baden-Württemberg (Federal Republic of Germany) for a preliminary ruling in the proceedings pending before that court between

THE COURT (Third Chamber), composed of: J. C. Moitinho de Almeida, President of the Chamber, F. Grévisse and M. Zuleeg, Judges, Advocate General: W. Van Gerven, Registrar: L. Hewlett, Administrator,

after considering the written observations submitted on behalf of: 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 May 1993,

gives the following

Judgment

Relevant legislation

Interpretation of Article 12(1) of Regulation No 1546/88

Validity of Article 12(1) of Regulation No 1546/88

Costs

1 Language of the case: German.