Judgment of the Court (Fifth Chamber) 16 June 1994

In Case C-35/93, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Baden-Württemberg (Germany) for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fifth Chamber), composed of: J. C. Moitinho de Almeida (Rapporteur), President of the Chamber, D. A. O. Edward, R. Joliet, G. C. Rodríguez Iglesias and M. Zuleeg, Judges, Advocate General: C. Gulmann, Registrar: J.-G. Giraud,

after considering the written observations submitted on behalf of: Develop Dr Eisbein GmbH & Co., the plaintiff in the main proceedings, by Hans-Jörg Niemeyer, of the Brussels Bar, the Commission of the European Communities, by Francisco Fialho, of the Legal Service, assisted by Claus-Michael Happe, a national civil servant seconded to the Commission, acting as Agents, and Hans-Jürgen Rabe, Rechtsanwalt of Hamburg,

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 25 November 1993,

after hearing the Opinion of the Advocate General at the sitting on 16 December 1993,

gives the following

Judgment

Question 1.

Questions 2 and 3

Costs

1 Language of the case: German.