Judgment of the Court (Fifth Chamber) 29 June 1994

In Case C-60/93, REFERENCE to the Court under Article 177 of the EEC Treaty by the Hoge Raad der Nederlanden for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fifth Chamber), composed of: J. C. Moitinho de Almeida (Rapporteur), President of the Chamber, R. Joliet, G. C. Rodríguez Iglesias, F. Grévisse and M. Zuleeg, Judges, Advocate General: C. O. Lenz, Registrar: H. A. Rühl, Principal Administrator,

after considering the written observations submitted on behalf of: Mr Aldewereld, by G. Meier, Belastingadviseur, the Netherlands Government, by A. Bos, Legal Adviser at the Ministry of Foreign Affairs, acting as Agent, the Italian Government, by Professor Luigi Ferrari Bravo, Head of the Department for Legal Affairs of the Ministry of Foreign Affairs, acting as Agent, and Pier Giorgio Ferri, Avvocato dello Stato, the Commission of the European Communities, by M. Patakia and B. Drijber, of its Legal Service, acting as Agents,

having regard to the Report for the Hearing,

after hearing the oral observations of the Netherlands Government, represented by J. W. de Zwaan, acting as Agent, and the Commission at the hearing on 27 January 1994,

after hearing the Opinion of the Advocate General at the sitting on 10 February 1994,

gives the following

Judgment

Costs

1 Language of the case: Dutch.