Judgment of the Court (Sixth Chamber) 5 May 1994 *

In Case C-38/93, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Hamburg (Federal Republic of Germany) for a preliminary ruling in the proceedings pending before that court between

THE COURT (Sixth Chamber), composed of: G. F. Mancini, President of the Chamber, M. Diez de Velasco, C. N. Kakouris, F. A. Schockweiler (Rapporteur) and P. J. G. Kapteyn, Judges, Advocate General: F. G. Jacobs, Registrar: H. A. Rühi, Principal Administrator,

after considering the written observations submitted on behalf of: H. J. Glawe Spiel- und Unterhaltungsgeräte Aufstellungsgesellschaft mbH&Co. KG, by Professor A. J. Rädler, Steuerberater, and M. Lausterer, Rechtsanwalt, of Munich, the German Government, by E. Röder, Ministerialrat at the Federal Ministry of Economic Affairs, and C.-D. Quassowski, Regierungsdirektor at that Ministry, acting as Agents, the United Kingdom, by J. D. Colahan, of the Treasury Solicitor's Department, acting as Agent, and D. Bethlehem, Barrister, the Commission of the European Communities, by J. Grunwald, of its Legal Service, acting as Agent,

having regard to the Report for the Hearing,

after hearing the oral observations of H. J. Glawe Spiel- und Unterhaltungsgeräte Aufstellungsgesellschaft mbH&Co. KG, the German Government, represented by E. Roder and J. Sedemund, Rechtsanwalt, of Cologne, the United Kingdom and the Commission at the hearing on 20 January 1994,

after hearing the Opinion of the Advocate General at the sitting on 3 March 1994,

gives the following

Judgment

Costs