Judgment of the Court (Third Chamber) 2 June 1994

In Case C-30/93, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht (Finance Court) Munich (Federal Republic of 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 (Rapporteur) and M. Zuleeg, Judges, Advocate General: C. O. Lenz, Registrar: H. von Holstein, Deputy Registrar,

after considering the written observations submitted on behalf of: the Commission of the European Communities, by Eric L. White, of its Legal Service, acting as Agent, assisted by Claus-Michael Happe, Rechtsanwalt, Cologne,

having regard to the Report for the Hearing,

after hearing the oral observations of the applicant in the main proceedings, represented by Christian Fleischmann, Assessor, of Munich, assisted by Wolf Beitelrock, an engineer at AC-ATEL, as Expert, and of the Commission at the hearing on 10 February 1994,

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

gives the following

Judgment

Costs

1 Language of the case: German.