JUDGMENT OF 9.10.1984 — JOINED CASES 91 AND 127/83 HEINEKEN BROUWERIJEN / INSPECTEURS DER VENNOOTSCHAPSBELASTING, AMSTERDAM AND UTRECHT

In Joined Cases 91 and 127/83 REFERENCE to the Court under Article 177 of the EEC Treaty by the Gerechtshof [Regional Court of Appeal], Amsterdam, for a preliminary ruling in the cases pending before that court between

THE COURT (Fifth Chamber) composed of: O. Due, President of Chamber, C. Kakouris, U. Everling, Y. Galmot and R. Joliét, Judges, Advocate General: G. F. Mancini Registrar: D. Louterman, Administrator

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

A — Tke national legislation

1. The Wet Selectieve Investeringsregeling

2. The Wet Investeringsrekening

B — The history of the disputes and the procedure

II — Written observations submitted to the Court

(i) Preliminary observations

(ii) The first question

(iii) The second question

(iv) The third question

(v) The fourth question

Ill — Questions put to the Commission

IV — Oral procedure

Decision

The second question

The third question

The fourth question

Costs