JUDGMENT OF 5. 5. 1977 — CASE 102/76 PERENBOOM v INSPECTEUR DER DIRECTE BELASTINGEN OF NIJMEGEN

In Case 102/76 Reference to the Court under Article 177 of the EEC Treaty by the Hoge Raad of the Netherlands for a preliminary ruling in the action 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, A. O'Keeffe, G. Bosco and A. Touffait, Judges Advocate-General: J.-P. Warner Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts

I — Facts and written procedure

II — Written observations submitted under Article 20 of the Protocol on the Statute of the Court of Justice of the EEC

Written observations submitted by the Commission of the European Communities

III — Oral procedure

Decision

Costs