Case C-112/91, Hans Werner v. Finanzamt Aachen-Innenstadt, Judgment of 26 of January 1993 - Common Market Law Review View Case C-112/91, Hans Werner v. Finanzamt Aachen-Innenstadt, Judgment of 26 of January 1993 by - Common Market Law Review Case C-112/91, Hans Werner v. Finanzamt Aachen-Innenstadt, Judgment of 26 of January 1993 30 6 Common Market Law Review