Judgment of the Court (Fifth Chamber) 9 August 1994

In Case C-340/93, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Düsseldorf (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, R. Joliét, G. C. Rodríguez Iglesias, F. Grévisse and M. Zuleeg, Judges, Advocate General: C. Gulmann, Registrar: H. A. Rühl, Principal Administrator,

after considering the written observations submitted on behalf of: Klaus Thierschmidt GmbH, by Günther Kroemer II, Rechtsanwalt, Düsseldorf, the United Kingdom, by Lucinda Hudson, of the Treasury Solicitor's Department, and Sarah Lee, Barrister, the Commission of the European Communities, by Francisco de Sousa Fialho, of its Legal Service, acting as Agent, assisted by Hans-Jürgen Rabe, Rechtsanwalt, of Schön Nolte Finkeinburg & Clemm, Hamburg and Brussels,

having regard to the Report for the Hearing,

after hearing the oral observations of the defendant in the main proceedings and the Commission of the European Communities at the hearing on 24 March 1994,

after hearing the Opinion of the Advocate General at the sitting on 28 April 1994,

gives the following

Judgment

Question 1

Question 2

Question 3

Costs

1 Language of the case: German.