JUDGMENT OF 28. 6. 1978 — CASE 70/77 SIMMENTHAL v AMMINISTRAZIONE DELLE FINANZE DELLO STATO

In Case 70/77 REFERENCE to the Court under Article 177 of the EEC Treaty by the Pretura, Alessandria, 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 pursuant to Article 20 of the Protocol on the Statute of the Court of Justice of the EEC

A — Observations of the plaintiff in the main action

B — Observations of the Italian Government

C — Observations of the Commission

D — Observations of the Council

Decision

Admissibility of the reference for a preliminary ruling

Substance

The first question

The second question

The third and fourth questions

The fifth and sixth questions

Costs