Judgment of the Court (Third Chamber) 2 June 1994

In Case C-356/93, REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof 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: W. Van Gerven, Registrar: R. Grass,

after considering the written observations submitted on behalf of: the United Kingdom, by J. D. Colahan, of the Treasury Solicitor's Department, acting as Agent, the Commission of the European Communities, by Francisco de Sousa Fialho, of its Legal Service, acting as Agent, assisted by Hans-Jürgen Rabe, of the Hamburg and Brussels Bars,

having regard to the report of the Judge-Rapporteur,

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.