Judgment of the Court (Second Chamber) 23 January 1986

In Case 283/84 REFERENCE to the Court under Article 177 of the EEC Treaty by the Commissione tributaria di secondo grado [Appeals Board of the Tax Commission], Sassari, for a preliminary ruling in the proceedings pending before it between

THE COURT (Second Chamber) composed of: K. Bahlmann, President, O. Due and F. Schockweiler, Judges, Advocate General: Sir Gordon Slynn Registrar: D. Louterman, Administrator

after considering the observations submitted on behalf of Trans Tirreno Express SpA, the plaintiff in the main proceedings, by Guido Guida, Avvocato, Genoa, the Government of the Italian Republic, by Marcello Conti, Avvocato dello Stato, at the hearing, the Government of the Federai Republic of Germany, by Martin Seidel, Ministerialrat at the Federal Ministry of Economic Affairs, and Ernst Röder, Regierungsdirektor at the Federal Ministry of Economic Affairs, in the written procedure, and by Jochim Sedemund, Rechtsanwalt, Cologne, at the hearing, the Government of the French Republic, by François Renouard, Deputy Director of Legal Affairs at the Ministry of Foreign Relations, in the written procedure, and by R. Abraham, Conseiller des Tribunaux Administratifs at the Ministry of Foreign Affairs, at the hearing, the Government of the Kingdom of Denmark, by Laurids Mikaelsen, Legal Adviser at the Ministry of Foreign Affairs, in the written procedure, the Commission of the European Communities, by Guido Berardis, a member of its Legal Department, and

after hearing the Opinion of the Advocate General delivered at the sitting on 12 December 1985,

gives the following

JUDGMENT

Decision

Background to the dispute

Observations submitted to the Court

The reply to be given to the national court

Costs

1 Language of the Case: Italian.