Judgment of the Court (Second Chamber) 22 December 1993

In Case C-304/92, REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof for a preliminary ruling in the proceedings pending before that court between

THE COURT (Second Chamber), composed of: G. F. Mancini, President of the Chamber, F. A. Schockweiler and J. L. Murray, Judges, Advocate General: W. Van Gerven, Registrar: D. Louterman-Hubeau, Principal Administrator,

after considering the written observations submitted on behalf of: the German Government, by E. Röder, Ministerialrat at the Federal Ministry for Economic Affairs, acting as Agent, the Commission of the European Communities, by A. Bardenhewer and B. Rodriguez Galindo, of its Legal Service, acting as Agents, assisted by H. J. Rabe, of the Brussels Bar,

having regard to the Report for the Hearing,

after hearing the oral observations of the Commission at the hearing on 1 April 1993,

after hearing the Opinion of the Advocate General at the sitting on 5 May 1993,

gives the following

Judgment

Costs

1 Language of the case: German.