Judgment of the Court (Third Chamber) 19 May 1994

In Case C-29/93, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Bremen (Germany) for a preliminary ruling in the proceedings pending before that court between

THE COURT (Third Chamber), composed of: J. C. Moitinho de Almeida (Rapporteur), President of the Chamber, F. Grévisse and M. Zuleeg, Judges, Advocate General: C. Gulmann, Registrar: R. Grass,

after considering the written observations submitted on behalf of: the Commission of the European Communities, by Maria Blanca Rodriguez Galindo, of its Legal Service, acting as Agent, assisted by Hans-Jürgen Rabe, Rechtsanwalt, Hamburg,

having regard to the report of the Judge-Rapporteur,

after hearing the Opinion of the Advocate General at the sitting on 2 February 1994,

gives the following

Judgment

Costs

1 Language of lhe case: German.