JUDGMENT OF 10. 7. 1980 — CASE 826/79 AMMINISTRAZIONE DELLE FINANZE DELLO STATO v MIRECO

In Case 826/79 REFERENCE to the Court under Article 177 of the EEC Treaty by the Italian Corte Suprema di Cassazione [Supreme Court of Cassation] for a preliminary ruling in the proceedings pending before that court between

THE COURT (Third Chamber) composed of: H. Kutscher, President, J. Mertens de Wilmars and Lord Mackenzie Stuart, Judges, Advocate General: J.-P. Warner Registrar: J. A. Pompe, Deputy Registrar

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

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

A — Observations of the respondent to the appeal (MIRECO)

B — Observations of the Italian Government

C — Observations of the Commission

(a) Interpretation of Articles 9, 12 and 13 of the Treaty

(b) Interpretation of Articles 92, 93 and 95 of the Treaty

(c) Interpretation of Articles 171, 177 and 189 of the Treaty

III — Oral procedure

Decision

Costs