JUDGMENT OF 16. 10. 1980 — JOINED CASES 824 AND 825/79 FOLCI v AMMINISTRAZIONE DELLE FINANZE DELLO STATO

In Joined Cases 824 and 825/79 REFERENCE to the Court pursuant to Article 177 of the EEC Treaty by the Italian Corte Suprema di Cassazione [Italian Supreme Court of Cassation] for a preliminary ruling in the two proceedings pending before that court between

THE COURT (Second Chamber) composed of: P. Pescatore, President of Chamber, A. Touffait and O. Due, Judges, Advocate General : J.-P. Warner Registrar: A. Van Houtte

gives the following

JUDGMENT

acts and Issues

I — Facts and written procedure

A — Facts and procedure before the Italian Corte di Cassazione

B — Community rules

C — The procedure before the Court

II — Written observations

III — Questions raised by the Court

IV — Oral procedure

Decision

Costs