Judgment of the Court (First Chamber) 13 December 1994

In Case C-401/93, REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Rheinland-Pfalz, Germany, for a preliminary ruling in the proceedings pending before that court between

THE COURT (First Chamber), composed of: G. C. Rodriguez Iglesias, President of the Court, acting as President of the Chamber, R. Joliét, President of Chamber, and D. A. O. Edward (Rapporteur), Judge, Advocate General: F. G. Jacobs, Registrar: H. A. Riihl, Principal Administrator,

after considering the written observations submitted on behalf of the Commission of the European Communities by Francisco Fialho, of its Legal Service, acting as Agent, assisted by Hans-Jürgen Rabe, Rechtsanwalt with Schön Nolte Finkelnburg & Clemm, Hamburg and Brussels,

having regard to the Report for the Hearing,

after hearing the oral observations of GoldStar Europe GmbH, represented by Hinrich Glashoff, tax adviser, Schürmann & Partner, Frankfurt am Main, and the Commission of the European Communities, represented by Hans-Jürgen Rabe, at the hearing on 7 July 1994,

after hearing the Opinion of the Advocate General at the sitting on 21 September 1994,

gives the following

Judgment

Question 1

Questions 2 and 3

Costs

1 Language of the case: German.