JUDGMENT OF 23. 11. 1977 — CASE 38/77 ENKA v INSPECTEUR DER INVOERRECHTEN EN ACCIJNZEN

In Case 38/77 Reference to the Court under Article 177 of the EEC Treaty by the Tariefcommissie (an administrative court of last instance in revenue matters), Amsterdam, for a preliminary ruling in the proceedings pending before that court between

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

gives the following

JUDGMENT

Facts and issues

I — Facts and procedure

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

A — Observations of the Commission

The first question

The second and third questions

B — Observations submitted by the Government of the Netherlands

Decision

The first question

The second question

The third question

Costs