JUDGMENT OF 15. 3. 1983 — CASE 319/81 COMMISSION v ITALY

In Case 319/81

THE COURT composed of: J. Mertens de Wilmars, President, P. Pescatore, A. O'Keeffe and U. Everling (Presidents of Chambers), Lord Mackenzie Stuart, G. Bosco, T. Koopmans, O. Due and K. Bahlmann, Judges, Advocate General : Sir Gordon Slynn Registrar: P. Heim

gives the following

JUDGMENT

Facts and Issues

I — The facts

1. Background to the dispute

2. The Italian system of value-added tax

II — Written procedure

III — Conclusions of the parties

IV — Submissions and arguments of the parties

V — Answers to the questions raised

VI —: Oral procedure

Decision