Judgment of the Court (First Chamber) 7 March 1985

In Case 32/84 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: G. Bosco, President of Chamber, T. Koopmans and R. Joliét, Judges, Advocate General: M. Darmon Registrar: D. Louterman, Administrator

gives the following

JUDGMENT

Decision

Costs

1 Language of the Case: Dutch.

2 after considering the observations submitted on behalf of the Commission of the European Communities by Mr A. Riem and Mr J. Sack, acting as Agents, after hearing the Opinion of the Advocate General delivered at the sitting on 31 January 1985,