JUDGMENT OF 7. 7. 1976 – CASE 7/76 IRCA v AMMINISTRAZIONE DELLE FINANZE DELLO STATO

In Case 7/76 Reference to the Court under Article 177 of the EEC Treaty by the Ufficio di Conciliazione, Rome, for a preliminary ruling in the action pending before that court between

THE COURT composed of: R. Lecourt, President, H. Kutscher and A. O'Keeffe, Presidents of Chambers, A. M. Donner, J. Mertens de Wilmars, P. Pescatore, M. Sørensen, A. J. Mackenzie Stuart, F. Capotorti, Judges, Advocate-General: J.-P. Warner Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts

I — Facts and procedure

II — Summary of the written observations lodged with the Court

As to the first question

As to the first question

As to the second question

As to the third question

As to the fourth question

IIl — Oral procedure

Law

Costs