JUDGMENT OF 11.11.1982 — CASE 47/82 VISMANS v INSPECTEUR DER INVOERRECHTEN EN ACCIJNZEN

In Case 47/82 REFERENCE to the Court under Article 177 of the EEC Treaty by the Tariefcommissie [Administrative court of last instance in revenue matters], Amsterdam, Netherlands, for a preliminary ruling in the action pending before that court between

THE COURT (Second Chamber) composed of: O. Due, President of Chamber, P. Pescatore and Lord Mackenzie Stuart, Judges, Advocate General: P. VerLoren van Themaat Registrar: P. Heim

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

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

III — Oral procedure

Decision

Costs