Court of Justice 14 February 1985, 4/84 (Johann-Wolfgang-Goethe-Universität v Hauptzollamt Frankfurt am Main - Flughafen.)

OPINION OF MR ADVOCATE GENERAL MANCINI delivered on 14 February 1985 ( *1 ) Mr President, Members of the Court, 1. The case to which this opinion relates arises from a question referred to this Court for a preliminary ruling by the Hessisches Finanzgericht [Finance Court, Hessen], in an action pending before it between the Johann-Wolfgang-Goethe-Universität, Frankfurt am Main, and the