JUDGMENT OF 16. 12. 1976 — JOINED CASES 36 AND 37/76 AMMINISTRAZIONE DELLE FINANZE DELLO STATO v FORAL

In Joined Cases 36 and 37/76 Reference to the Court under Article 177 of the EEC Treaty by the Corte Suprema di Cassazione for a preliminary ruling in the actions pending before that court between

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

gives the following

JUDGMENT

Facts

I — Facts and procedure

II — Written observations

Observations of the companies Foral and D. & C.

Observations of the Amministrazione delle Finanze dello Stato

Observations of the Commission

Law

Costs