JUDGMENT OF 16. 2. 1984 — CASE 46/83 GERLACH v INSPECTEUR DER INVOERRECHTEN EN ACCIJNZEN

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 proceedings pending before that court between

THE COURT (First Chamber) composed of: T. Koopmans, President of Chamber, A. O'Keeffe and G. Bosco, Judges, Advocate General: G. Reischl Registrar: J. A. Pompe, Deputy Registrar

gives the following

JUDGMENT

Facts and issues

I — Facts and written procedure

The relevant provisions of the Corninoti Customs Tariff

II — Written observations submitted to the Court

III — Oral procedure

The preliminary questions

Decision

Costs