JUDGMENT OF 27. 2. 1980 — CASE 171/78 COMMISSION v DENMARK

In Case 171/78

THE COURT composed of: H. Kutscher, President, A. O'Keeffe and A. Touffait (Presidents of Chambers), J. Mertens de Wilmars, P. Pescatore, Lord Mackenzie Stuart, G. Bosco, T. Koopmans and O. Due, Judges, Advocate General: G. Reischl Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts

II — Written procedure

III — Conclusions of the parties

IV — Submissions and arguments of the parties put forward during the written procedure

The interpretation of Article 95 of the EEC Treaty

The relationship between the various spirits

The infringement of Article 95 of the Treaty

The alleged discrimination against imported products

The alleged similarity between aquavit and other spirits

The alleged infringement of the second paragraph of Article 95

V — Replies to the questions put by the Court and written observations

VI — Oral procedure

Decision

The interpretation of Article 95

The legislation applicable and the framework of the dispute.

The appraisal of the contested tax system

Costs