Judgment of the Court (Third Chamber) 14 July 1994

In Case C-352/92, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Düsseldorf (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 (Rapporteur), Judges, Advocate General: W. Van Gerven, Registrar: H. A. Rühi, Principal Administrator,

after considering the written observations submitted on behalf of: Michwerke Köln/Wuppertal eG, by Lüder Meyer-Arndt, of the Cologne Bar, the Commission of the European Communities, by Dierk Booß, Legal Adviser, acting as Agent, assisted by Hans-Jürgen Rabe, of Schön, Nolte, Finkeinburg and Clemm, Hamburg and Brussels,

having regard to the Report for the Hearing,

after hearing the oral observations of the plaintiff in the main proceedings and the Commission at the hearing on 30 September 1993,

after hearing the Opinion of the Advocate General at the sitting on 10 November 1993,

gives the following

Judgment

Formula A

Formula B

The first two questions

Third question

Costs

1 Language of the case: German.