Judgment of the Court(Fifth Chamber) 14 May 1985

In Case 139/84 REFERENCE to the Court under Article 177 of the EEC Treaty by the Hoge Raad der Nederlanden [Supreme Court of the Netherlands] for a preliminary ruling in the action pending before that court between

THE COURT (Fifth Chamber), composed of: O. Due, President of Chamber, C. Kakouris, U. Everling, Y. Galmot and R. Joliet, Judges, Advocate General: C. O. Lenz Registrar: H. A. Rühi, Principal Administrator

after considering the observations submitted on behalf of: the plaintiff in, the main proceedings, represented by Wisselink & Co. BV, Tax Consultants, the Commission of the European Communities, represented by its Legal Adviser, Mr J. F. Bühl, acting as Agent, assisted by Mr Mees, Advocate at the Hoge Raad of the Netherlands, the French Government, represented by Mr J. P. Cortes, acting as Agent, the Dutch Government, represented by Mr E. F. Jacobs, acting as Agent,

after hearing the Opinion of the Advocate General delivered at the sitting on 5 March 1985,

gives the following

JUDGMENT

Decision

The first question

The second question

Costs

1 Language of the Case: Dutch.