JUDGMENT OF 1. 7. 1982 — JOINED CASES 208 AND 209/81 PALTE & HAENTJENS v INSPECTEUR DER INVOERRECHTEN EN ACCIJNZEN

In Joined Cases 208 and 209/81 REFERENCES to the Court under Article 177 of the EEC Treaty by the Tariefcommissie [administrative court of last instance in revenue matters], Amsterdam, for a preliminary ruling in the actions pending before that court between

THE COURT (First Chamber) composed of: G. Bosco, President of Chamber, A. O'Keeffe and T. Koopmans, Judges, Advocate General: S. Rozès Registrar: P. Heim

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations submitted to the Court

Ill — Oral procedure

Decision

Costs