JUDGMENT OF 10. 4. 1984 — CASE 324/82 COMMISSION / BELGIUM

In Case 324/82

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

gives the following

JUDGMENT

Facs and Issues

I — Legal background to the dispute and summary of the facts

A — Legal background

1. National legislation

2. Community legislation

Β — Procedure prior to the commencement of legal proceedings

II — Written procedure and conclusions.

III — Submissions and arguments of the parties

(a) New cars

(b) Voitures de direction

(a) New cars

(b) Voitures de direction

(a) New and imported cars

(b) Voitures de direction

(a) New cars

(b) Voitures de direction

IV — Oral procedure

Decision

Admissibility

The substance

The measures designed to prevent the evasion or avoidance of tax on both new cars and voitures de direction

The measures intended to simplify the procedure for charging VAT on voitures de direction

Costs