JUDGMENT OF 12. 6. 1979 — JOINED CASES 181 AND 229/78 VAN PAASSEN v STAATSSECRETARIS VAN FINANCIEN

In Joined Cases 181 and 229/78 REFERENCES to the Court under Article 177 of the EEC Treaty by the Hoge Raad [Supreme Court] of the Netherlands for a preliminary ruling in the proceedings pending before that court (in Case 181/78) between

THE COURT composed of: H. Kutscher, President, J. Mertens de Wilmars and Lord Mackenzie Stuart (Presidents of Chambers), P. Pescatore, M. Sørensen, A. O'Keeffe and A. Touffait, Judges, Advocate General: G. Reischl 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

Question 1

Question 2

Question 3

Question 4

III — Oral procedure

Decision

Costs