JUDGMENT OF 15. 7. 1982 — CASE 216/81 COGIS v AMMINISTRAZIONE DELL£ FINANZE DELLO STATO

In Case 216/81 REFERENCE to the Court under Article 177 of the EEC Treaty by the First Civil Section of the Tribunale di Milano [District Court, Milan] for a preliminary' ruling in the action 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: G. Reischl Registrar: H.A. Rühi, Principal Administrator

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Observations submitted pursuant to Article 20 of the Protocol on the Statute of the Court of Justice of the EEC

III — Oral procedure

Decision

Costs