JUDGMENT OF 3. 7. 1974 — CASE 7/74 BROUERIUS VAN NIDEK v INSPECTEUR DER REGISTRATIE

Case 7/74 Reference to the Court under Article 177 of the EEC Treaty by the Belastingkamer (taxation chamber) of the Gerechtshof te's-Gravenhage (Court of Appeal of The Hague) for a preliminary ruling in the action pending before that court between

THE COURT composed of R. Lecourt, President, A. M. Donner, M. Sørensen, Presidents of Chambers, R. Monaco, J. Mertens de Wilmars (Rapporteur), P. Pescatore, H. Kutscher, C. Ó Dálaigh, A. J. Mackenzie Stuart, Judges, Advocate-General: G. Reischl Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts

I — Facts and procedure

II — Observations submitted under Article 20 of the Statute of the Court of Justice of the European Economic Community

A — Observations of the Inspector of Registration and Succession at Rijswijk.

B — Observations of the Netherlands Government

C — Observations of the Commission

D — Observations of the Council

Law

Costs

1 Translator's note: Where the specific Dutch duty is referred to, the specific phrase succession duty has been adopted in preference to the general phrase death duties, although the two phrases are normally represented in the other languages by a single expression.

2 Translator's note: The phrase in parentheses is a paraphrase of the untranslatable Dutch word stamrecht.