JUDGMENT OF 27. 6. 1979 — CASE 161/78 CONRADSEN v MINISTERIET FOR SKATTER OG AFGIFTER

In Case 161/78 REFERENCE to the Court under Article 177 of the EEC Treaty by the Fourth Chamber of the Østre Landsret (Eastern Division of the High Court) for a preliminary ruling in the action pending before that court between

THE COURT composed of: J. Mertens de Wilmars, President of Chamber, Acting as President, Lord Mackenzie Stuart (President of Chamber), P. Pescatore, M. Sørensen, A. O'Keeffe, G. Bosco and A. Touffait, Judges, Advocate General: G. Reischl Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Summary of the facts and procedure

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

The first question

The second question

The first question

The second question

III — Oral procedure

Decision

Costs