JUDGMENT OF 15. 9. 1981 — CASE 208/80 LORD BRUCE OF DONINGTON v ASPDEN

In Case 208/80 REFERENCE to the Court under Article 177 of the EEC Treaty and Article 30 of the Treaty establishing a Single Council and a Single Commission of the European Communities by the Commissioners for the special purposes of the Income Tax Acts (the Special Commissioners) for a preliminary ruling in the case pending before that tribunal between

THE COURT composed of: J. Mertens de Wilmars, President, P. Pescatore, Lord Mackenzie Stuart and T. Koopmans (Presidents of Chambers), G. Bosco, A. Touffait, O. Due, U. Everling and A. Chloros, Judges, Advocate General : Sir Gordon Slynn Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations and information supplied by the European Parliament and the Council of the European Communities

1. Observations of Lord Bruce

2. Observations of the United Kingdom Government

3. Observations of the French Government

4. Observations of the Commission

5. Information supplied by the European Parliament

6. Information supplied by the Council

III — Oral procedure

Decision

Costs