Judgment of the Court (Sixth Chamber) 13 October 1993 In Case C-121/92,

REFERENCE to the Court under Article 177 of the EEC Treaty by the Hoge Raad der Nederlanden for a preliminary ruling in the proceedings pending before that court between Staatssecretaris van Financiën

THE COURT (Sixth Chamber), composed of: G. F. Mancini, President of the Chamber, M. Diez de Velasco (President of Chamber), C. N. Kakouris, F. A. Schockweiler and P. J. G. Kapteyn, Judges, Advocate General: F. G. Jacobs, Registrar: H. A. Rühl, Principal Administrator,

after considering the written observations submitted on behalf of: A. Zinnecker, represented by M. W. C. Feteris, of the firm of Coopers & Lybrand, tax consultants, the Netherlands Government, by B. R. Bot, Secretary General at the Ministry of Foreign Affairs, acting as Agent, the Commission of the European Communities, by D. Gouloussis, Legal Adviser, B. Smulders, of its Legal Service, acting as Agents, and P. Altmaier, Administrator, as expert,

having regard to the Report for the Hearing,

after hearing the oral observations of the Commission at the hearing on 4 March 1993,

after hearing the Opinion of the Advocate General at the sitting on 22 April 1993,

gives the following

Judgment

The first and second questions

The third question

Costs

1 Language of the case: Dutch.