JUDGMENT OF 6.10.1982 — CASE 37/82 JUDGMENT OF THE COURT (THIRD CHAMBER)

In Case 37/82 REFERENCE 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 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: P. VerLoren van Themaat Registrar: J. A. Pompe, Deputy Registrar

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

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

Ill — Oral procedure

Decision

Costs