JUDGMENT OF THE COURT (Third Chamber) of 8 February 1996 in Case C-166/94 (reference for a preliminary ruling by the Corte d'Appello, Salerno): Pezzullo Molini Pastifici Mangimifici SpA against Ministero delle Finanze (Inward processing arrangements - National legislation providing for default interest on agricultural levies and VAT for the period between temporary and definitive importation)