61978C0260
OPINION OF MR ADVOCATE GENERAL REISCHL
DELIVERED ON 21 JUNE 1979 (
1
)
In connexion with the reference for a preliminary ruling by the Finanzgericht Münster on which only the Commission of the European Communities has put forward written and oral observations, it is sufficient, I feel, to state that I find the Commission's arguments — for which I would refer to the excellent' report for the hearing — entirely convincing. The Agent for the. Commission has made some supplementary points and I think that in the circumstances it is possible to dispense with a further summary of the arguments.
I therefore simply propose that the questions referred to the Court should be answered as recommended by the Commission, that is to say to reply in the negative to the first question, so that no answer will be needed to the other two.
(
1
)	Translated from the German.