JUDGMENT OF 28. 3. 1979 — CASE 179/78 PROCUREUR DE LA RÉPUBLIQUE v RIVOIRA

In Case 179/78 REFERENCE to the Court under Article 177 of the EEC Treaty by the Tribunal de Grande Instance, Montpellier, for a preliminary ruling in the proceedings pending before that court between

THE COURT (First Chamber) composed of: J. Mertens de Wilmars, President of Chamber, A. M. Donner and A. O'Keeffe, Judges, Advocate General: J.-P. Warner Registrar: J. A. Pompe, Deputy Registrar,

gives the following

JUDGMENT

Facts and issues

I — Facts and procedure

II — Summary of the written observations submitted to the Court

III — Oral procedure

Decision

Question 1

Question 2

Costs

1 Thus the Cour de Cassation (Criminal Chamber 10 November 1970; Dalloz 1971, p. 509, Note J. Mazard) held that Article 426 (3) in no way postulates that the false declaration should have had the aim or effect of evading the payment of duties, taxes or charges. It also applies in cases involving a false declaration or falsely increased declarations of the value of exported goods (Cass. Crim. 3 November 1972, D. 1973, Somm. 11).