JUDGMENT OF 12. 11. 1981 — JOINED CASES 212 TO 217/80 AMMINISTRAZIONE DELLE FINANZE DELLO STATO ν SALUMI

In Joined Cases 212 to 217/80 REFERENCE to the Court under Article 177 of the EEC Treaty by the Corte Suprema di Cassazione [Supreme Court of Cassation], Rome, for a preliminary ruling in the actions pending before that court between

THE COURT (Third Chamber) composed of: A. Touffait, President of Chamber, Lord Mackenzie Stuart and U. Everling, Judges, Advocate General: S. Rozès Registrar: H. A. Rühl, Principal Administrator

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations

III — Oral procedure

Decision

Costs