Judgment of the Court (First Chamber) 9 August 1994

In Case C-395/93, REFERENCE to the Court under Article 177 of the EEC Treaty by the Hessisches Finanzgericht (Germany) for a preliminary ruling in the proceedings pending before that court between

THE COURT (First Chamber), composed of: D. A. O. Edward, President of the Chamber, R. Joliet and G. C. Rodríguez Iglesias (Rapporteur), Judges, Advocate General: F. G. Jacobs, Registrar: R. Grass,

after considering the written observations submitted on behalf of 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 9 June 1994,

gives the following

Judgment

The first question

The second question

Costs

1 Language of the case: German.