Judgment of the Court (Second Chamber) 14 July 1994

In Case C-438/92, 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 (Second Chamber), composed of: G. E Mancini, President of the Chamber (Rapporteur), F. A. Schockweiler and J. L. Murray, Judges, Advocate General: F. G. Jacobs, Registrar: D. Louterman-Hubeau, Principal Administrator,

after considering the written observations submitted on behalf of: Rustica Semences SA, by the accountancy firm of Wollert-Elmendorff Deutsche Industrie-Treuhand GmbH, represented by Wolfgang Grewe and Ludwig Spägele, the Commission of the European Communities, by Ulrich Wölker, of its Legal Service, acting as Agent,

having regard to the Report for the Hearing,

after hearing the oral observations of Rustica Semences SA, represented by Wollert-Elmendorff Deutsche Industrie-Treuhand GmbH, in the person of Peter Löhlein, the Finanzamt Kehl, represented by Wolfgang Klatt, Director, acting as Agent, and the Commission at the hearing on 3 March 1994,

after hearing the Opinion of the Advocate General at the sitting on 14 April 1994,

gives the following

Judgment

The first question

The second question

Costs

1 Language of the case: German.