JUDGMENT OF 22. 3. 1983 — CASE 88/82 AMMINISTRAZIONE DELLE FINANZE v LEONELLI

In Case 88/82 REFERENCE to the Court under Article 177 of the EEC Treaty by the Corte Suprema di Cassazione [Supreme Court of Cassation] for a preliminary ruling in the proceedings pending before that court between

THE COURT composed of: J. Menens de Wilman, 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: G. Reischl Registrar: H. A. Rühi, Principal Administrator

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

II — Written observations

III — Oral procedure

Decision

Costs