1 . IN ORDER TO CONFER JURISDICTION ON THE COURT TO GIVE A PRELIMINARY RULING IT IS NECESSARY ONLY THAT THE QUESTION RAISED SHOULD CLEARLY BE CONCERNED WITH THE INTERPRETATION OF THE TREATY .

1 . POUR CONFERER A LA COUR COMPETENCE POUR STATUER A TITRE PREJUDICIEL , IL FAUT ET IL SUFFIT QU ' IL RESSORTE A SUFFISANCE DE DROIT DE LA QUESTION POSEE QU ' ELLE COMPORTE UNE INTERPRETATION DU TRAITE .

2 . THE CONSIDERATIONS WHICH MAY HAVE LED A NATIONAL COURT TO ITS CHOICE OF QUESTIONS AS WELL AS THE RELEVANCE WHICH IT ATTRIBUTES TO SUCH QUESTIONS IN THE CONTEXT OF A CASE BEFORE IT ARE EXCLUDED FROM REVIEW BY THE COURT WHEN HEARING AN APPLICATION FOR A PRELIMINARY RULING .

2 . LES CONSIDERATIONS QUI ONT PU GUIDER UNE JURIDICTION NATIONALE DANS LE CHOIX DE SES QUESTIONS AINSI QUE LA PERTINENCE QU ' ELLE ENTEND LEUR ATTRIBUER DANS LE CADRE D ' UN LITIGE SOUMIS A SON JUGEMENT RESTENT SOUSTRAITES A L ' APPRECIATION DE LA COUR STATUANT A TITRE PREJUDICIEL .

3 . THE EUROPEAN ECONOMIC COMMUNITY CONSTITUTES A NEW LEGAL ORDER OF INTERNATIONAL LAW FOR THE BENEFIT OF WHICH THE STATES HAVE LIMITED THEIR SOVEREIGN RIGHTS, ALBEIT WITHIN LIMITED FIELDS, AND THE SUBJECTS OF WHICH COMPRISE NOT ONLY THE MEMBER STATES BUT ALSO THEIR NATIONALS .

CF . SOMMAIRE DE L ' ARRET 13-61 , NO 4 , RECUEIL , VIII , P . 94 .

INDEPENDENTLY OF THE LEGISLATION OF MEMBER STATES, COMMUNITY LAW NOT ONLY IMPOSES OBLIGATIONS ON INDIVIDUALS BUT IS ALSO INTENDED TO CONFER UPON THEM RIGHTS WHICH BECOME PART OF THEIR LEGAL HERITAGE . THESE RIGHTS ARISE NOT ONLY WHERE THEY ARE EXPRESSLY GRANTED BY THE TREATY BUT ALSO BY REASON OF OBLIGATIONS WHICH THE TREATY IMPOSES IN A CLEARLY DEFINED WAY UPON INDIVIDUALS AS WELL AS UPON THE MEMBER STATES AND UPON THE INSTITUTIONS OF THE COMMUNITY .

* / 661J0013 /*

4 . THE FACT THAT ARTICLES 169 AND 170 OF THE EEC TREATY ENABLE THE COMMISSION AND THE MEMBER STATES TO BRING BEFORE THE COURT A STATE WHICH HAS NOT FULFILLED ITS OBLIGATIONS DOES NOT DEPRIVE INDIVIDUALS OF THE RIGHT TO PLEAD THE SAME OBLIGATIONS, SHOULD THE OCCASION ARISE, BEFORE A NATIONAL COURT .

3 . LA COMMUNAUTE ECONOMIQUE EUROPEENNE CONSTITUE UN NOUVEL ORDRE JURIDIQUE DE DROIT INTERNATIONAL , AU PROFIT DUQUEL LES ETATS ONT LIMITE , BIEN QUE DANS DES DOMAINES RESTREINTS , LEURS DROITS SOUVERAINS ET DONT LES SUJETS SONT NON SEULEMENT LES ETATS MEMBRES MAIS EGALEMENT LEURS RESSORTISSANTS .

5 . ACCORDING TO THE SPIRIT, THE GENERAL SCHEME AND THE WORDING OF THE EEC TREATY, ARTICLE 12 MUST BE INTERPRETED AS PRODUCING DIRECT EFFECTS AND CREATING INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT .

LE DROIT COMMUNAUTAIRE , INDEPENDANT DE LA LEGISLATION DES ETATS MEMBRES , DE MEME QU ' IL CREE DES CHARGES DANS LE CHEF DES PARTICULIERS , EST DESTINE A ENGENDRER DES DROITS QUI ENTRENT DANS LEUR PATRIMOINE JURIDIQUE . CES DROITS NAISSENT NON SEULEMENT LORSQU ' UNE ATTRIBUTION EXPLICITE EN EST FAITE PAR LE TRAITE , MAIS AUSSI EN RAISON D ' OBLIGATIONS QUE LE TRAITE IMPOSE D ' UNE MANIERE BIEN DEFINIE TANT AUX PARTICULIERS QU ' AUX ETATS MEMBRES ET AUX INSTITUTIONS COMMUNAUTAIRES .

6 . IT FOLLOWS FROM THE WORDING AND THE GENERAL SCHEME OF ARTICLE 12 OF THE TREATY THAT, IN ORDER TO ASCERTAIN WHETHER CUSTOMS DUTIES AND CHARGES HAVING EQUIVALENT EFFECT HAVE BEEN INCREASED CONTRARY TO THE PROHIBITION CONTAINED IN THE SAID ARTICLE, REGARD MUST BE HAD TO THE CUSTOMS DUTIES AND CHARGES ACTUALLY APPLIED BY MEMBER STATES AT THE DATE OF THE ENTRY INTO FORCE OF THE TREATY .

4 . LA CIRCONSTANCE QUE LE TRAITE C.E.E . , DANS LES ARTICLES 169 ET 170 , PERMET A LA COMMISSION ET AUX ETATS MEMBRES D ' ATTRAIRE DEVANT LA COUR UN ETAT QUI N ' A PAS EXECUTE SES OBLIGATIONS NE PRIVE PAS LES PARTICULIERS DU DROIT D ' INVOQUER , LE CAS ECHEANT , CES MEMES OBLIGATIONS DEVANT LE JUGE NATIONAL .

7 . WHERE, AFTER THE ENTRY INTO FORCE OF THE TREATY, THE SAME PRODUCT IS CHARGED WITH A HIGHER RATE OF DUTY, IRRESPECTIVE OF WHETHER THIS INCREASE ARISES FROM AN ACTUAL INCREASE OF THE RATE OF CUSTOMS DUTY OR FROM A REARRANGEMENT OF THE TARIFF RESULTING IN THE CLASSIFICATION OF THE PRODUCT UNDER A MORE HIGHLY TAXED HEADING, SUCH INCREASE IS ILLEGAL UNDER ARTICLE 12 OF THE EEC TREATY .

5 . SELON L ' ESPRIT , L ' ECONOMIE ET LE TEXTE DU TRAITE C.E.E . , L ' ARTICLE 12 DOIT ETRE INTERPRETE EN CE SENS QU ' IL PRODUIT DES EFFETS IMMEDIATS ET ENGENDRE DES DROITS INDIVIDUELS QUE LES JURIDICTIONS INTERNES DOIVENT SAUVEGARDER .

6 . IL RESULTE DU TEXTE ET DE L ' ECONOMIE DE L ' ARTICLE 12 DU TRAITE QU ' IL FAUT , POUR CONSTATER SI DES DROITS DE DOUANE ET TAXES D ' EFFET EQUIVALENT ONT ETE AUGMENTES EN MECONNAISSANCE DE LA DEFENSE Y CONTENUE , PRENDRE EN CONSIDERATION LES DROITS ET TAXES EFFECTIVEMENT APPLIQUES A LA DATE D ' ENTREE EN VIGUEUR DU TRAITE .

CF . SOMMAIRE DE L ' ARRET 10-61 , NO 1 , RECUEIL , VIII , P . 5 .

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7 . CONSTITUE UNE AUGMENTATION ILLICITE AU SENS DE L ' ARTICLE 12 DU TRAITE C.E.E . , L ' IMPOSITION , DEPUIS L ' ENTREE EN VIGUEUR DU TRAITE , DU MEME PRODUIT A UN TAUX PLUS ELEVE , SANS EGARD AU FAIT QUE CETTE AUGMENTATION PROVIENNE D ' UNE MAJORATION PROPREMENT DITE DU TAUX DOUANIER OU D ' UN NOUVEL AGENCEMENT DU TARIF QUI AURAIT POUR CONSEQUENCE LE CLASSEMENT DU PRODUIT DANS UNE POSITION PLUS FORTEMENT TAXEE .

IN CASE 26/62

DANS L ' AFFAIRE 26-62

REFERENCE TO THE COURT UNDER SUBPARAGRAPH ( A ) OF THE FIRST PARAGRAPH AND UNDER THE THIRD PARAGRAPH OF ARTICLE 177 OF THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY BY THE TARIEFCOMMISSIE, A NETHERLANDS ADMINISTRATIVE TRIBUNAL HAVING FINAL JURISDICTION IN REVENUE CASES, FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN

ENTRE

N.V . ALGEMENE TRANSPORT - EN EXPEDITIE ONDERNEMING VAN GEND & LOOS, HAVING ITS REGISTERED OFFICE AT UTRECHT, REPRESENTED BY H.G . STIBBE AND L.F.D . TER KUILE, BOTH ADVOCATES OF AMSTERDAM, WITH AN ADDRESS FOR SERVICE IN LUXEMBOURG AT THE CONSULATE-GENERAL OF THE KINGDOM OF THE NETHERLANDS

LA SOCIETE N.V . ALGEMENE TRANSPORT - EN EXPEDITIE ONDERNEMING VAN GEND ET LOOS ,

AND

AVEC SIEGE A UTRECHT ,

NEDERLANDSE ADMINISTRATIE DER BELASTINGEN ( NETHERLANDS INLAND REVENUE ADMINISTRATION ), REPRESENTED BY THE INSPECTOR OF CUSTOMS AND EXCISE AT ZAANDAM, WITH AN ADDRESS FOR SERVICE IN LUXEMBOURG AT THE NETHERLANDS EMBASSY,

REPRESENTEE PAR ME H . G . STIBBE ET ME L . F . D . TER KUILE , TOUS DEUX AVOCATS A AMSTERDAM ,

AVEC DOMICILE ELU AU CONSULAT GENERAL DES PAYS-BAS A LUXEMBOURG ,

ET

L ' ADMINISTRATION FISCALE NEERLANDAISE ,

REPRESENTEE PAR L ' INSPECTEUR DES DROITS D ' ENTREE ET DES ACCISES A ZAANDAM ,

AVEC DOMICILE ELU A L ' AMBASSADE DES PAYS-BAS A LUXEMBOURG ,

ON THE FOLLOWING QUESTIONS :

AYANT POUR OBJET UNE DEMANDE ADRESSEE A LA COUR , EN APPLICATION DE L ' ARTICLE 177 , ALINEA 1 , A , ET ALINEA 3 , DU TRAITE INSTITUANT LA COMMUNAUTE ECONOMIQUE EUROPEENNE , PAR LA TARIEFCOMMISSIE , TRIBUNAL ADMINISTRATIF NEERLANDAIS STATUANT EN DERNIER RESSORT SUR LES RECOURS CONTENTIEUX EN MATIERE FISCALE ET TENDANT A OBTENIR , DANS LE LITIGE PENDANT DEVANT LEDIT TRIBUNAL ,

1 . WHETHER ARTICLE 12 OF THE EEC TREATY HAS DIRECT APPLICATION WITHIN THE TERRITORY OF A MEMBER STATE, IN OTHER WORDS, WHETHER NATIONALS OF SUCH A STATE CAN, ON THE BASIS OF THE ARTICLE IN QUESTION, LAY CLAIM TO INDIVIDUAL RIGHTS WHICH THE COURTS MUST PROTECT;

UNE DECISION A TITRE PREJUDICIEL SUR LES QUESTIONS DE SAVOIR :

2 . IN THE EVENT OF AN AFFIRMATIVE REPLY, WHETHER THE APPLICATION OF AN IMPORT DUTY OF 8% TO THE IMPORT INTO THE NETHERLANDS BY THE APPLICANT IN THE MAIN ACTION OF UREAFORMALDEHYDE ORIGINATING IN THE FEDERAL REPUBLIC OF GERMANY REPRESENTED AN UNLAWFUL INCREASE WITHIN THE MEANING OF ARTICLE 12 OF THE EEC TREATY OR WHETHER IT WAS IN THIS CASE A REASONABLE ALTERATION OF THE DUTY APPLICABLE BEFORE 1 MARCH 1960, AN ALTERATION WHICH, ALTHOUGH AMOUNTING TO AN INCREASE FROM THE ARITHMETICAL POINT OF VIEW, IS NEVERTHELESS NOT TO BE REGARDED AS PROHIBITED UNDER THE TERMS OF ARTICLE 12;

1 ) SI L ' ARTICLE 12 DU TRAITE C.E.E . A UN EFFET INTERNE , EN D ' AUTRES TERMES , SI LES JUSTICIABLES PEUVENT FAIRE VALOIR , SUR LA BASE DE CET ARTICLE , DES DROITS INDIVIDUELS QUE LE JUGE DOIT SAUVEGARDER ;

2 ) DANS L ' AFFIRMATIVE , SI L ' APPLICATION D ' UN DROIT D ' ENTREE DE 8 POURCENT A L ' IMPORTATION AUX PAYS-BAS , PAR LA REQUERANTE AU PRINCIPAL , D ' UREE-FORMALDEHYDE EN PROVENANCE DE LA REPUBLIQUE FEDERALE D ' ALLEMAGNE A REPRESENTE UNE AUGMENTATION ILLICITE AU SENS DE L ' ARTICLE 12 DU TRAITE C.E.E . OU BIEN S ' IL S ' EST AGI EN L ' ESPECE D ' UNE MODIFICATION RAISONNABLE DU DROIT D ' ENTREE APPLICABLE AVANT LE 1ER MARS 1960 QUI , BIEN QUE CONSTITUANT UNE AUGMENTATION DU POINT DE VUE ARITHMETIQUE , NE DOIT PAS ETRE CONSIDEREE COMME INTERDITE AUX TERMES DE L ' ARTICLE 12 ,

I - PROCEDURE

P . 21

NO OBJECTION HAS BEEN RAISED CONCERNING THE PROCEDURAL VALIDITY OF THE REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE TARIEFCOMMISSIE, A COURT OR TRIBUNAL WITHIN THE MEANING OF THAT ARTICLE . FURTHER, NO GROUNDS EXIST FOR THE COURT TO RAISE THE MATTER OF ITS OWN MOTION .

I - QUANT A LA PROCEDURE

II - THE FIRST QUESTION

ATTENDU QUE LA REGULARITE DE LA PROCEDURE DE LA DEMANDE DE DECISION PREJUDICIELLE ADRESSEE EN VERTU DE L ' ARTICLE 177 DU TRAITE C.E .E . A LA COUR PAR LA TARIEFCOMMISSIE , JURIDICTION AU SENS DE CET ARTICLE , NE FAIT L ' OBJET D ' AUCUNE OBJECTION ;

A - JURISDICTION OF THE COURT

QUE PAR AILLEURS LA DEMANDE A CET EGARD NE DONNE LIEU A AUCUNE CRITIQUE D ' OFFICE .

THE GOVERNMENT OF THE NETHERLANDS AND THE BELGIAN GOVERNMENT CHALLENGE THE JURISDICTION OF THE COURT ON THE GROUND THAT THE REFERENCE RELATES NOT TO THE INTERPRETATION BUT TO THE APPLICATION OF THE TREATY IN THE CONTEXT OF THE CONSTITUTIONAL LAW OF THE NETHERLANDS, AND THAT IN PARTICULAR THE COURT HAS NO JURISDICTION TO DECIDE, SHOULD THE OCCASION ARISE, WHETHER THE PROVISIONS OF THE EEC TREATY PREVAIL OVER NETHERLANDS LEGISLATION OR OVER OTHER AGREEMENTS ENTERED INTO BY THE NETHERLANDS AND INCORPORATED INTO DUTCH NATIONAL LAW . THE SOLUTION OF SUCH A PROBLEM, IT IS CLAIMED, FALLS WITHIN THE EXCLUSIVE JURISDICTION OF THE NATIONAL COURTS, SUBJECT TO AN APPLICATION IN ACCORDANCE WITH THE PROVISIONS LAID DOWN BY ARTICLES 169 AND 170 OF THE TREATY .

II - QUANT A LA PREMIERE QUESTION

HOWEVER IN THIS CASE THE COURT IS NOT ASKED TO ADJUDICATE UPON THE APPLICATION OF THE TREATY ACCORDING TO THE PRINCIPLES OF THE NATIONAL LAW OF THE NETHERLANDS, WHICH REMAINS THE CONCERN OF THE NATIONAL COURTS, BUT IS ASKED, IN CONFORMITY WITH SUBPARAGRAPH ( A ) OF THE FIRST PARAGRAPH OF ARTICLE 177 OF THE TREATY, ONLY TO INTERPRET THE SCOPE OF ARTICLE 12 OF THE SAID TREATY WITHIN THE CONTEXT OF COMMUNITY LAW AND WITH REFERENCE TO ITS EFFECT ON INDIVIDUALS . THIS ARGUMENT HAS THEREFORE NO LEGAL FOUNDATION .

A - DE LA COMPETENCE DE LA COUR

THE BELGIAN GOVERNMENT FURTHER ARGUES THAT THE COURT HAS NO JURISDICTION ON THE GROUND THAT NO ANSWER WHICH THE COURT COULD GIVE TO THE FIRST QUESTION OF THE TARIEFCOMMISSIE WOULD HAVE ANY BEARING ON THE RESULT OF THE PROCEEDINGS BROUGHT IN THAT COURT .

ATTENDU QUE LE GOUVERNEMENT DES PAYS-BAS ET LE GOUVERNEMENT BELGE CONTESTENT LA COMPETENCE DE LA COUR , AU MOTIF QU ' IL S ' AGIRAIT EN L ' ESPECE D ' UNE DEMANDE RELATIVE NON A L ' INTERPRETATION MAIS A L ' APPLICATION DU TRAITE DANS LE CADRE DU DROIT CONSTITUTIONNEL DES PAYS-BAS ;

HOWEVER, IN ORDER TO CONFER JURISDICTION ON THE COURT IN THE PRESENT CASE IT IS NECESSARY ONLY THAT THE QUESTION RAISED SHOULD CLEARLY BE CONCERNED WITH THE INTERPRETATION OF THE TREATY . THE CONSIDERATIONS WHICH MAY HAVE LED A NATIONAL COURT OR TRIBUNAL TO ITS CHOICE OF QUESTIONS AS WELL AS THE RELEVANCE WHICH IT ATTRIBUTES TO SUCH QUESTIONS IN THE CONTEXT OF A CASE BEFORE IT ARE EXCLUDED FROM REVIEW BY THE COURT OF JUSTICE . IT APPEARS FROM THE WORDING OF THE QUESTIONS REFERRED THAT THEY RELATE TO THE INTERPRETATION OF THE TREATY . THE COURT THEREFORE HAS THE JURISDICTION TO ANSWER THEM .

QUE PLUS PARTICULIEREMENT LA COUR NE SERAIT PAS COMPETENTE POUR SE PRONONCER SUR UNE PREEMINENCE A RECONNAITRE , LE CAS ECHEANT , AUX DISPOSITIONS DU TRAITE C.E.E . SOIT SUR LA LEGISLATION NEERLANDAISE , SOIT SUR D ' AUTRES ACCORDS PASSES PAR LES PAYS-BAS ET INTEGRES DANS LEUR DROIT NATIONAL ; QUE LA SOLUTION D ' UN TEL PROBLEME TOMBERAIT SOUS LA COMPETENCE EXCLUSIVE DES JURIDICTIONS NATIONALES , SOUS RESERVE D ' UN RECOURS SELON LES CONDITIONS FIXEES PAR LES ARTICLES 169 ET 170 DU TRAITE ;

THIS ARGUMENT, TOO, IS THEREFORE UNFOUNDED .

ATTENDU CEPENDANT QU ' EN L ' ESPECE LA COUR N ' EST PAS APPELEE A JUGER DE L ' APPLICATION DU TRAITE SELON LES PRINCIPES DU DROIT INTERNE NEERLANDAIS , QUI RESTE DU RESSORT DES JURIDICTIONS NATIONALES , MAIS QU ' IL LUI EST DEMANDE EXCLUSIVEMENT , CONFORMEMENT A L ' ARTICLE 177 , A , DU TRAITE , D ' INTERPRETER LA PORTEE DE L ' ARTICLE 12 DUDIT TRAITE DANS LE CADRE DU DROIT COMMUNAUTAIRE ET SOUS L ' ASPECT DE SON INCIDENCE SUR LES PARTICULIERS ;

B - ON THE SUBSTANCE OF THE CASE

P . 22

THE FIRST QUESTION OF THE TARIEFCOMMISSIE IS WHETHER ARTICLE 12 OF THE TREATY HAS DIRECT APPLICATION IN NATIONAL LAW IN THE SENSE THAT NATIONALS OF MEMBER STATES MAY ON THE BASIS OF THIS ARTICLE LAY CLAIM TO RIGHTS WHICH THE NATIONAL COURT MUST PROTECT .

QUE CE MOYEN MANQUE DONC DE BASE EN DROIT ;

TO ASCERTAIN WHETHER THE PROVISIONS OF AN INTERNATIONAL TREATY EXTEND SO FAR IN THEIR EFFECTS IT IS NECESSARY TO CONSIDER THE SPIRIT, THE GENERAL SCHEME AND THE WORDING OF THOSE PROVISIONS .

ATTENDU QUE LE GOUVERNEMENT BELGE EVOQUE ENCORE L ' INCOMPETENCE DE LA COUR , MOTIF PRIS DE CE QUE LA REPONSE SUSCEPTIBLE D ' ETRE APPORTEE PAR CELLE-CI A LA PREMIERE QUESTION DE LA TARIEFCOMMISSIE NE SERAIT PAS RELEVANTE POUR LA SOLUTION DU LITIGE SOUMIS A CETTE JURIDICTION ;

THE OBJECTIVE OF THE EEC TREATY, WHICH IS TO ESTABLISH A COMMON MARKET, THE FUNCTIONING OF WHICH IS OF DIRECT CONCERN TO INTERESTED PARTIES IN THE COMMUNITY, IMPLIES THAT THIS TREATY IS MORE THAN AN AGREEMENT WHICH MERELY CREATES MUTUAL OBLIGATIONS BETWEEN THE CONTRACTING STATES . THIS VIEW IS CONFIRMED BY THE PREAMBLE TO THE TREATY WHICH REFERS NOT ONLY TO GOVERNMENTS BUT TO PEOPLES . IT IS ALSO CONFIRMED MORE SPECIFICALLY BY THE ESTABLISHMENT OF INSTITUTIONS ENDOWED WITH SOVEREIGN RIGHTS, THE EXERCISE OF WHICH AFFECTS MEMBER STATES AND ALSO THEIR CITIZENS . FURTHERMORE, IT MUST BE NOTED THAT THE NATIONALS OF THE STATES BROUGHT TOGETHER IN THE COMMUNITY ARE CALLED UPON TO COOPERATE IN THE FUNCTIONING OF THIS COMMUNITY THROUGH THE INTERMEDIARY OF THE EUROPEAN PARLIAMENT AND THE ECONOMIC AND SOCIAL COMMITTEE .

ATTENDU CEPENDANT QUE POUR CONFERER COMPETENCE A LA COUR EN LA PRESENTE AFFAIRE , IL FAUT ET IL SUFFIT QU ' IL RESSORTE A SUFFISANCE DE DROIT QUE LA QUESTION POSEE VISE UNE INTERPRETATION DU TRAITE ;

IN ADDITION THE TASK ASSIGNED TO THE COURT OF JUSTICE UNDER ARTICLE 177, THE OBJECT OF WHICH IS TO SECURE UNIFORM INTERPRETATION OF THE TREATY BY NATIONAL COURTS AND TRIBUNALS, CONFIRMS THAT THE STATES HAVE ACKNOWLEDGED THAT COMMUNITY LAW HAS AN AUTHORITY WHICH CAN BE INVOKED BY THEIR NATIONALS BEFORE THOSE COURTS AND TRIBUNALS . THE CONCLUSION TO BE DRAWN FROM THIS IS THAT THE COMMUNITY CONSTITUTES A NEW LEGAL ORDER OF INTERNATIONAL LAW FOR THE BENEFIT OF WHICH THE STATES HAVE LIMITED THEIR SOVEREIGN RIGHTS, ALBEIT WITHIN LIMITED FIELDS, AND THE SUBJECTS OF WHICH COMPRISE NOT ONLY MEMBER STATES BUT ALSO THEIR NATIONALS . INDEPENDENTLY OF THE LEGISLATION OF MEMBER STATES, COMMUNITY LAW THEREFORE NOT ONLY IMPOSES OBLIGATIONS ON INDIVIDUALS BUT IS ALSO INTENDED TO CONFER UPON THEM RIGHTS WHICH BECOME PART OF THEIR LEGAL HERITAGE . THESE RIGHTS ARISE NOT ONLY WHERE THEY ARE EXPRESSLY GRANTED BY THE TREATY, BUT ALSO BY REASON OF OBLIGATIONS WHICH THE TREATY IMPOSES IN A CLEARLY DEFINED WAY UPON INDIVIDUALS AS WELL AS UPON THE MEMBER STATES AND UPON THE INSTITUTIONS OF THE COMMUNITY .

QUE LES CONSIDERATIONS QUI ONT PU GUIDER UNE JURIDICTION NATIONALE DANS LE CHOIX DE SES QUESTIONS , AINSI QUE LA PERTINENCE QU ' ELLE ENTEND LEUR ATTRIBUER DANS LE CADRE D ' UN LITIGE SOUMIS A SON JUGEMENT , RESTENT SOUSTRAITES A L ' APPRECIATION DE LA COUR ;

WITH REGARD TO THE GENERAL SCHEME OF THE TREATY AS IT RELATES TO CUSTOMS DUTIES AND CHARGES HAVING EQUIVALENT EFFECT IT MUST BE EMPHASIZED THAT ARTICLE 9, WHICH BASES THE COMMUNITY UPON A CUSTOMS UNION, INCLUDES AS AN ESSENTIAL PROVISION THE PROHIBITION OF THESE CUSTOMS DUTIES AND CHARGES . THIS PROVISION IS FOUND AT THE BEGINNING OF THE PART OF THE TREATY WHICH DEFINES THE 'FOUNDATIONS OF THE COMMUNITY '. IT IS APPLIED AND EXPLAINED BY ARTICLE 12 .

ATTENDU QUE LE LIBELLE DES QUESTIONS POSEES LES FAIT PARAITRE RELATIVES A L ' INTERPRETATION DU TRAITE ;

THE WORDING OF ARTICLE 12 CONTAINS A CLEAR AND UNCONDITIONAL PROHIBITION WHICH IS NOT A POSITIVE BUT A NEGATIVE OBLIGATION . THIS OBLIGATION, MOREOVER, IS NOT QUALIFIED BY ANY RESERVATION ON THE PART OF STATES WHICH WOULD MAKE ITS IMPLEMENTATION CONDITIONAL UPON A POSITIVE LEGISLATIVE MEASURE ENACTED UNDER NATIONAL LAW . THE VERY NATURE OF THIS PROHIBITION MAKES IT IDEALLY ADAPTED TO PRODUCE DIRECT EFFECTS IN THE LEGAL RELATIONSHIP BETWEEN MEMBER STATES AND THEIR SUBJECTS .

QU ' ELLES ENTRENT AINSI DANS LA COMPETENCE DE LA COUR ;

THE IMPLEMENTATION OF ARTICLE 12 DOES NOT REQUIRE ANY LEGISLATIVE INTERVENTION ON THE PART OF THE STATES . THE FACT THAT UNDER THIS ARTICLE IT IS THE MEMBER STATES WHO ARE MADE THE SUBJECT OF THE NEGATIVE OBLIGATION DOES NOT IMPLY THAT THEIR NATIONALS CANNOT BENEFIT FROM THIS OBLIGATION .

QUE CE MOYEN N ' EST PAS NON PLUS FONDE .

IN ADDITION THE ARGUMENT BASED ON ARTICLES 169 AND 170 OF THE TREATY PUT FORWARD BY THE THREE GOVERNMENTS WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT IN THEIR STATEMENTS OF CASE IS MISCONCEIVED . THE FACT THAT THESE ARTICLES OF THE TREATY ENABLE THE COMMISSION AND THE MEMBER STATES TO BRING BEFORE THE COURT A STATE WHICH HAS NOT FULFILLED ITS OBLIGATIONS DOES NOT MEAN THAT INDIVIDUALS CANNOT PLEAD THESE OBLIGATIONS, SHOULD THE OCCASION ARISE, BEFORE A NATIONAL COURT, ANY MORE THAN THE FACT THAT THE TREATY PLACES AT THE DISPOSAL OF THE COMMISSION WAYS OF ENSURING THAT OBLIGATIONS IMPOSED UPON THOSE SUBJECT TO THE TREATY ARE OBSERVED, PRECLUDES THE POSSIBILITY, IN ACTIONS BETWEEN INDIVIDUALS BEFORE A NATIONAL COURT, OF PLEADING INFRINGEMENTS OF THESE OBLIGATIONS .

B - QUANT AU FOND

A RESTRICTION OF THE GUARANTEES AGAINST AN INFRINGEMENT OF ARTICLE 12 BY MEMBER STATES TO THE PROCEDURES UNDER ARTICLE 169 AND 170 WOULD REMOVE ALL DIRECT LEGAL PROTECTION OF THE INDIVIDUAL RIGHTS OF THEIR NATIONALS . THERE IS THE RISK THAT RECOURSE TO THE PROCEDURE UNDER THESE ARTICLES WOULD BE INNEFFECTIVE IF IT WERE TO OCCUR AFTER THE IMPLEMENTATION OF A NATIONAL DECISION TAKEN CONTRARY TO THE PROVISIONS OF THE TREATY .

ATTENDU QUE LA TARIEFCOMMISSIE POSE EN PREMIER LIEU LA QUESTION DE SAVOIR SI L ' ARTICLE 12 DU TRAITE A UN EFFET IMMEDIAT EN DROIT INTERNE , DANS LE SENS QUE LES RESSORTISSANTS DES ETATS MEMBRES POURRAIENT FAIRE VALOIR SUR LA BASE DE CET ARTICLE DES DROITS QUE LE JUGE NATIONAL DOIT SAUVEGARDER ;

THE VIGILANCE OF INDIVIDUALS CONCERNED TO PROTECT THEIR RIGHTS AMOUNTS TO AN EFFECTIVE SUPERVISION IN ADDITION TO THE SUPERVISION ENTRUSTED BY ARTICLES 169 AND 170 TO THE DILIGENCE OF THE COMMISSION AND OF THE MEMBER STATES .

ATTENDU QUE POUR SAVOIR SI LES DISPOSITIONS D ' UN TRAITE INTERNATIONAL ONT UNE TELLE PORTEE IL FAUT EN ENVISAGER L ' ESPRIT , L ' ECONOMIE ET LES TERMES ;

IT FOLLOWS FROM THE FOREGOING CONSIDERATIONS THAT, ACCORDING TO THE SPIRIT, THE GENERAL SCHEME AND THE WORDING OF THE TREATY, ARTICLE 12 MUST BE INTERPRETED AS PRODUCING DIRECT EFFECTS AND CREATING INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT .

P . 23

III - THE SECOND QUESTION

ATTENDU QUE L ' OBJECTIF DU TRAITE C.E.E . QUI EST D ' INSTITUER UN MARCHE COMMUN DONT LE FONCTIONNEMENT CONCERNE DIRECTEMENT LES JUSTICIABLES DE LA COMMUNAUTE , IMPLIQUE QUE CE TRAITE CONSTITUE PLUS QU ' UN ACCORD QUI NE CREERAIT QUE DES OBLIGATIONS MUTUELLES ENTRE LES ETATS CONTRACTANTS ;

A - THE JURISDICTION OF THE COURT

QUE CETTE CONCEPTION SE TROUVE CONFIRMEE PAR LE PREAMBULE DU TRAITE QUI , AU-DELA DES GOUVERNEMENTS , VISE LES PEUPLES , ET DE FACON PLUS CONCRETE PAR LA CREATION D ' ORGANES QUI INSTITUTIONNALISENT DES DROITS SOUVERAINS DONT L ' EXERCICE AFFECTE AUSSI BIEN LES ETATS MEMBRES QUE LEURS CITOYENS ;

ACCORDING TO THE OBSERVATIONS OF THE BELGIAN AND NETHERLANDS GOVERNMENTS, THE WORDING OF THIS QUESTION APPEARS TO REQUIRE, BEFORE IT CAN BE ANSWERED, AN EXAMINATION BY THE COURT OF THE TARIFF CLASSIFICATION OF UREAFORMALDEHYDE IMPORTED INTO THE NETHERLANDS, A CLASSIFICATION ON WHICH VAN GEND & LOOS AND THE INSPECTOR OF CUSTOMS AND EXCISE AT ZAANDAM HOLD DIFFERENT OPINIONS WITH REGARD TO THE 'TARIEFBESLUIT' OF 1947 . THE QUESTION CLEARLY DOES NOT CALL FOR AN INTERPRETATION OF THE TREATY BUT CONCERNS THE APPLICATION OF NETHERLANDS CUSTOMS LEGISLATION TO THE CLASSIFICATION OF AMINOPLASTS, WHICH IS OUTSIDE THE JURISDICTION CONFERRED UPON THE COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES BY SUBPARAGRAPH ( A ) OF THE FIRST PARAGRAPH OF ARTICLE 177 .

QU ' IL FAUT D ' AILLEURS REMARQUER QUE LES RESSORTISSANTS DES ETATS REUNIS DANS LA COMMUNAUTE SONT APPELES A COLLABORER , PAR LE TRUCHEMENT DU PARLEMENT EUROPEEN ET DU COMITE ECONOMIQUE ET SOCIAL , AU FONCTIONNEMENT DE CETTE COMMUNAUTE ;

THE COURT HAS THEREFORE NO JURISDICTION TO CONSIDER THE REFERENCE MADE BY THE TARIEFCOMMISSIE .

QU ' EN OUTRE LE ROLE DE LA COUR DE JUSTICE DANS LE CADRE DE L ' ARTICLE 177 , DONT LE BUT EST D ' ASSURER L ' UNITE D ' INTERPRETATION DU TRAITE PAR LES JURIDICTIONS NATIONALES , CONFIRME QUE LES ETATS ONT RECONNU AU DROIT COMMUNAUTAIRE UNE AUTORITE SUSCEPTIBLE D ' ETRE INVOQUEE PAR LEURS RESSORTISSANTS DEVANT CES JURIDICTIONS ;

HOWEVER, THE REAL MEANING OF THE QUESTION PUT BY THE TARIEFCOMMISSIE IS WHETHER, IN LAW, AN EFFECTIVE INCREASE IN CUSTOMS DUTIES CHARGED ON A GIVEN PRODUCT AS A RESULT NOT OF AN INCREASE IN THE RATE BUT OF A NEW CLASSIFICATION OF THE PRODUCT ARISING FROM A CHANGE OF ITS TARIFF DESCRIPTION CONTRAVENES THE PROHIBITION IN ARTICLE 12 OF THE TREATY .

QU ' IL FAUT CONCLURE DE CET ETAT DE CHOSES QUE LA COMMUNAUTE CONSTITUE UN NOUVEL ORDRE JURIDIQUE DE DROIT INTERNATIONAL , AU PROFIT DUQUEL LES ETATS ONT LIMITE , BIEN QUE DANS DES DOMAINES RESTREINTS , LEURS DROITS SOUVERAINS , ET DONT LES SUJETS SONT NON SEULEMENT LES ETATS MEMBRES MAIS EGALEMENT LEURS RESSORTISSANTS ;

VIEWED IN THIS WAY THE QUESTION PUT IS CONCERNED WITH AN INTERPRETATION OF THIS PROVISION OF THE TREATY AND MORE PARTICULARLY OF THE MEANING WHICH SHOULD BE GIVEN TO THE CONCEPT OF DUTIES APPLIED BEFORE THE TREATY ENTERED INTO FORCE .

QUE , PARTANT , LE DROIT COMMUNAUTAIRE , INDEPENDANT DE LA LEGISLATION DES ETATS MEMBRES , DE MEME QU ' IL CREE DES CHARGES DANS LE CHEF DES PARTICULIERS , EST AUSSI DESTINE A ENGENDRER DES DROITS QUI ENTRENT DANS LEUR PATRIMOINE JURIDIQUE ;

THEREFORE THE COURT HAS JURISDICTION TO GIVE A RULING ON THIS QUESTION .

QUE CEUX-CI NAISSENT NON SEULEMENT LORSQU ' UNE ATTRIBUTION EXPLICITE EN EST FAITE PAR LE TRAITE , MAIS AUSSI EN RAISON D ' OBLIGATIONS QUE LE TRAITE IMPOSE D ' UNE MANIERE BIEN DEFINIE TANT AUX PARTICULIERS QU ' AUX ETATS MEMBRES ET AUX INSTITUTIONS COMMUNAUTAIRES ;

B - ON THE SUBSTANCE

P . 24

IT FOLLOWS FROM THE WORDING AND THE GENERAL SCHEME OF ARTICLE 12 OF THE TREATY THAT, IN ORDER TO ASCERTAIN WHETHER CUSTOMS DUTIES OR CHARGES HAVING EQUIVALENT EFFECT HAVE BEEN INCREASED CONTRARY TO THE PROHIBITION CONTAINED IN THE SAID ARTICLE, REGARD MUST BE HAD TO THE CUSTOMS DUTIES AND CHARGES ACTUALLY APPLIED AT THE DATE OF THE ENTRY INTO FORCE OF THE TREATY .

ATTENDU QU ' EU EGARD A L ' ECONOMIE DU TRAITE EN MATIERE DE DROITS DE DOUANE ET TAXES D ' EFFET EQUIVALENT , IL CONVIENT DE SOULIGNER QUE L ' ARTICLE 9 , QUI FONDE LA COMMUNAUTE SUR UNE UNION DOUANIERE , COMPORTE COMME REGLE ESSENTIELLE L ' INTERDICTION DE CES DROITS ET TAXES ;

FURTHER, WITH REGARD TO THE PROHIBITION IN ARTICLE 12 OF THE TREATY, SUCH AN ILLEGAL INCREASE MAY ARISE FROM A RE-ARRANGEMENT OF THE TARIFF RESULTING IN THE CLASSIFICATION OF THE PRODUCT UNDER A MORE HIGHLY TAXED HEADING AND FROM AN ACTUAL INCREASE IN THE RATE OF CUSTOMS DUTY .

QUE CETTE DISPOSITION FIGURE EN TETE DE LA PARTIE DU TRAITE QUI DEFINIT LES " FONDEMENTS DE LA COMMUNAUTE " ; QU ' ELLE SE TROUVE APPLIQUEE ET EXPLICITEE PAR L ' ARTICLE 12 ;

IT IS OF LITTLE IMPORTANCE HOW THE INCREASE IN CUSTOMS DUTIES OCCURRED WHEN, AFTER THE TREATY ENTERED INTO FORCE, THE SAME PRODUCT IN THE SAME MEMBER STATE WAS SUBJECTED TO A HIGHER RATE OF DUTY .

ATTENDU QUE LE TEXTE DE L ' ARTICLE 12 ENONCE UNE INTERDICTION CLAIRE ET INCONDITIONNELLE QUI EST UNE OBLIGATION NON PAS DE FAIRE , MAIS DE NE PAS FAIRE ;

THE APPLICATION OF ARTICLE 12, IN ACCORDANCE WITH THE INTERPRETATION GIVEN ABOVE, COMES WITHIN THE JURISDICTION OF THE NATIONAL COURT WHICH MUST ENQUIRE WHETHER THE DUTIABLE PRODUCT, IN THIS CASE UREAFORMALDEHYDE ORIGINATING IN THE FEDERAL REPUBLIC OF GERMANY, IS CHARGED UNDER THE CUSTOMS MEASURES BROUGHT INTO FORCE IN THE NETHERLANDS WITH AN IMPORT DUTY HIGHER THAN THAT WITH WHICH IT WAS CHARGED ON 1 JANUARY 1958 .

QUE CETTE OBLIGATION N ' EST D ' AILLEURS ASSORTIE D ' AUCUNE RESERVE DES ETATS DE SUBORDONNER SA MISE EN OEUVRE A UN ACTE POSITIF DE DROIT INTERNE ;

THE COURT HAS NO JURISDICTION TO CHECK THE VALIDITY OF THE CONFLICTING VIEWS ON THIS SUBJECT WHICH HAVE BEEN SUBMITTED TO IT DURING THE PROCEEDINGS BUT MUST LEAVE THEM TO BE DETERMINED BY THE NATIONAL COURTS .

QUE CETTE PROHIBITION SE PRETE PARFAITEMENT , PAR SA NATURE MEME , A PRODUIRE DES EFFETS DIRECTS DANS LES RELATIONS JURIDIQUES ENTRE LES ETATS MEMBRES ET LEURS JUSTICIABLES ;

ATTENDU QUE L ' EXECUTION DE L ' ARTICLE 12 NE NECESSITE PAS UNE INTERVENTION LEGISLATIVE DES ETATS ;

QUE LE FAIT , PAR CET ARTICLE , DE DESIGNER LES ETATS MEMBRES COMME SUJETS DE L ' OBLIGATION DE S ' ABSTENIR N ' IMPLIQUE PAS QUE LEURS RESSORTISSANTS NE PUISSENT EN ETRE LES BENEFICIAIRES ;

ATTENDU QUE , PAR AILLEURS , L ' ARGUMENT TIRE DES ARTICLES 169 ET 170 DU TRAITE QU ' ONT INVOQUE LES TROIS GOUVERNEMENTS QUI ONT PRESENTE A LA COUR DES OBSERVATIONS DANS LEURS MEMOIRES TOMBE A FAUX ;

QU ' EN EFFET LA CIRCONSTANCE QUE LE TRAITE , DANS LES ARTICLES SUSVISES , PERMET A LA COMMISSION ET AUX ETATS MEMBRES D ' ATTRAIRE DEVANT LA COUR UN ETAT QUI N ' A PAS EXECUTE SES OBLIGATIONS N ' IMPLIQUE PAS POUR LES PARTICULIERS L ' IMPOSSIBILITE D ' INVOQUER , LE CAS ECHEANT , DEVANT LE JUGE NATIONAL CES OBLIGATIONS , TOUT COMME LE FAIT QUE LE TRAITE MET A LA DISPOSITION DE LA COMMISSION DES MOYENS POUR ASSURER LE RESPECT DES OBLIGATIONS IMPOSEES AUX ASSUJETTIS N ' EXCLUT PAS LA POSSIBILITE , DANS LES LITIGES ENTRE PARTICULIERS DEVANT LE JUGE NATIONAL , D ' INVOQUER LA VIOLATION DE CES OBLIGATIONS ;

P . 25

QU ' UNE LIMITATION AUX SEULES PROCEDURES DES ARTICLES 169 ET 170 DES GARANTIES CONTRE UNE VIOLATION DE L ' ARTICLE 12 PAR LES ETATS MEMBRES SUPPRIMERAIT TOUTE PROTECTION JURIDICTIONNELLE DIRECTE DES DROITS INDIVIDUELS DE LEURS RESSORTISSANTS ;

QUE LE RECOURS A CES ARTICLES RISQUERAIT D ' ETRE FRAPPE D ' INEFFICACITE S ' IL DEVAIT INTERVENIR APRES L ' EXECUTION D ' UNE DECISION NATIONALE PRISE EN MECONNAISSANCE DES PRESCRIPTIONS DU TRAITE ;

QUE LA VIGILANCE DES PARTICULIERS INTERESSES A LA SAUVEGARDE DE LEURS DROITS ENTRAINE UN CONTROLE EFFICACE QUI S ' AJOUTE A CELUI QUE LES ARTICLES 169 ET 170 CONFIENT A LA DILIGENCE DE LA COMMISSION ET DES ETATS MEMBRES ;

ATTENDU QU ' IL RESULTE DES CONSIDERATIONS QUI PRECEDENT QUE SELON L ' ESPRIT , L ' ECONOMIE ET LE TEXTE DU TRAITE L ' ARTICLE 12 DOIT ETRE INTERPRETE EN CE SENS QU ' IL PRODUIT DES EFFETS IMMEDIATS ET ENGENDRE DES DROITS INDIVIDUELS QUE LES JURIDICTIONS INTERNES DOIVENT SAUVEGARDER .

III - QUANT A LA DEUXIEME QUESTION

A - DE LA COMPETENCE DE LA COUR

ATTENDU QUE , SELON LES OBSERVATIONS DES GOUVERNEMENTS BELGE ET NEERLANDAIS , LE LIBELLE DE CETTE QUESTION SEMBLERAIT EXIGER , POUR SA SOLUTION , DE LA PART DE LA COUR UN EXAMEN DE LA CLASSIFICATION TARIFAIRE DE L ' UREE-FORMALDEHYDE IMPORTEE AUX PAYS-BAS , CLASSIFICATION SUR LAQUELLE VAN GEND ET LOOS ET L ' INSPECTEUR DES DROITS D ' ENTREE ET DES ACCISES A ZAANDAM DEFENDENT DES OPINIONS DIVERGENTES AU REGARD DU " TARIEFBESLUIT " DE 1947 ;

QUE LA POSITION DU PROBLEME NE COMPORTERAIT PAS UNE INTERPRETATION DU TRAITE , MAIS VISERAIT UN CAS D ' APPLICATION DE LA LEGISLATION DOUANIERE NEERLANDAISE A LA CLASSIFICATION DES AMINOPLASTES , QUI SORT DE LA COMPETENCE ATTRIBUEE PAR L ' ARTICLE 177 , A , A LA JURIDICTION COMMUNAUTAIRE ;

P . 26

QUE , PARTANT , LA DEMANDE DE LA TARIEFCOMMISSIE EXCEDERAIT LA COMPETENCE DE LA COUR ;

ATTENDU CEPENDANT QUE LA PORTEE VERITABLE DE LA QUESTION POSEE PAR LA TARIEFCOMMISSIE REVIENT A SAVOIR SI , EN DROIT , UNE AUGMENTATION EFFECTIVE DES DROITS DE DOUANE GREVANT UN PRODUIT DETERMINE ET QUI RESULTERAIT NON PAS D ' UNE HAUSSE DU BAREME , MAIS D ' UN NOUVEAU CLASSEMENT DU PRODUIT A LA SUITE DU CHANGEMENT DE SA QUALIFICATION TARIFAIRE , CONTREVIENT A LA PROHIBITION DE L ' ARTICLE 12 DU TRAITE ;

ATTENDU QUE SOUS CET ASPECT LA QUESTION POSEE VISE UNE INTERPRETATION DE CETTE DISPOSITION DU TRAITE ET PLUS PARTICULIEREMENT DE LA PORTEE QU ' IL CONVIENT D ' ATTRIBUER A LA NOTION DE DROITS APPLIQUES AVANT LA MISE EN VIGUEUR DU TRAITE ;

QUE DES LORS LA COUR EST COMPETENTE POUR REPONDRE A LA QUESTION .

B - QUANT AU FOND

ATTENDU QU ' IL RESULTE DU TEXTE ET DE L ' ECONOMIE DE L ' ARTICLE 12 DU TRAITE QU ' IL FAUT , POUR CONSTATER SI DES DROITS DE DOUANE OU TAXES D ' EFFET EQUIVALENT ONT ETE AUGMENTES EN MECONNAISSANCE DE LA DEFENSE Y CONTENUE , PRENDRE EN CONSIDERATION LES DROITS ET TAXES EFFECTIVEMENT APPLIQUES A LA DATE D ' ENTREE EN VIGUEUR DU TRAITE ;

ATTENDU , PAR AILLEURS , QU ' AU REGARD DE LA PROHIBITION DE L ' ARTICLE 12 DU TRAITE UNE TELLE AUGMENTATION ILLICITE PEUT PROVENIR AUSSI BIEN D ' UN NOUVEL AGENCEMENT DU TARIF , QUI AURAIT POUR CONSEQUENCE LE CLASSEMENT DU PRODUIT DANS UNE POSITION PLUS FORTEMENT TAXEE , QUE D ' UNE MAJORATION PROPREMENT DITE DU TAUX DOUANIER ;

ATTENDU QU ' IL IMPORTE PEU DE SAVOIR DE QUELLE MANIERE L ' AUGMENTATION DES DROITS DE DOUANE EST SURVENUE , DES LORS QUE , DANS UN MEME ETAT MEMBRE , LE MEME PRODUIT S ' EST TROUVE , DEPUIS L ' ENTREE EN VIGUEUR DU TRAITE , IMPOSE A UN TAUX PLUS ELEVE ;

QUE L ' APPLICATION DE L ' ARTICLE 12 , CONFORMEMENT A L ' INTERPRETATION QUI A ETE DONNEE CI-DESSUS , ENTRE DANS LA COMPETENCE DU JUGE NATIONAL QUI DOIT RECHERCHER SI LE PRODUIT IMPOSABLE , EN L ' ESPECE L ' UREE-FORMALDEHYDE EN PROVENANCE DE LA REPUBLIQUE FEDERALE D ' ALLEMAGNE , SE TROUVE FRAPPE PAR LES MESURES DOUANIERES MISES EN VIGUEUR AUX PAYS-BAS D ' UN DROIT D ' IMPORTATION SUPERIEUR A CELUI QUI LE GREVAIT AU 1ER JANVIER 1958 ;

P . 27

QUE LA COUR N ' EST PAS COMPETENTE POUR VERIFIER A CE SUJET LE BIEN-FONDE DES AFFIRMATIONS CONTRADICTOIRES QUI LUI ONT ETE PRESENTEES AU COURS DE LA PROCEDURE , MAIS DOIT LES ABANDONNER A L ' APPRECIATION DES INSTANCES NATIONALES .

THE COSTS INCURRED BY THE COMMISSION OF THE EEC AND THE MEMBER STATES WHICH HAVE SUBMITTED THEIR OBSERVATIONS TO THE COURT ARE NOT RECOVERABLE, AND AS THESE PROCEEDINGS ARE, IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE THE TARIEFCOMMISSIE, THE DECISION AS TO COSTS IS A MATTER FOR THAT COURT .

IV - QUANT AUX DEPENS

ATTENDU QUE LES FRAIS EXPOSES PAR LA COMMISSION DE LA C.E.E . ET LES GOUVERNEMENTS DES ETATS MEMBRES QUI ONT SOUMIS LEURS OBSERVATIONS A LA COUR NE PEUVENT FAIRE L ' OBJET D ' UN REMBOURSEMENT ;

QU ' EN L ' ESPECE LA PROCEDURE REVET , A L ' EGARD DES PARTIES EN CAUSE , LE CARACTERE D ' UN INCIDENT SOULEVE AU COURS DU LITIGE PENDANT DEVANT LA TARIEFCOMMISSIE ; QU ' AINSI LA DECISION SUR LES DEPENS INCOMBE A CETTE JURIDICTION ;

PAR CES MOTIFS ,

THE COURT

LA COUR

IN ANSWER TO THE QUESTIONS REFERRED TO IT FOR A PRELIMINARY RULING BY THE TARIEFCOMMISSIE BY DECISION OF 16 AUGUST 1962, HEREBY RULES :

SE PRONONCANT SUR LA DEMANDE A ELLE SOUMISE A TITRE PREJUDICIEL PAR LA TARIEFCOMMISSIE , PAR DECISION DU 16 AOUT 1962 , DIT POUR DROIT :

1 . ARTICLE 12 OF THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY PRODUCES DIRECT EFFECTS AND CREATES INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT .

1 ) L ' ARTICLE 12 DU TRAITE INSTITUANT LA COMMUNAUTE ECONOMIQUE EUROPEENNE PRODUIT DES EFFETS IMMEDIATS ET ENGENDRE DANS LE CHEF DES JUSTICIABLES DES DROITS INDIVIDUELS QUE LES JURIDICTIONS INTERNES DOIVENT SAUVEGARDER ;

2 . IN ORDER TO ASCERTAIN WHETHER CUSTOMS DUTIES OR CHARGES HAVING EQUIVALENT EFFECT HAVE BEEN INCREASED CONTRARY TO THE PROHIBITION CONTAINED IN ARTICLE 12 OF THE TREATY, REGARD MUST BE HAD TO THE DUTIES AND CHARGES ACTUALLY APPLIED BY THE MEMBER STATE IN QUESTION AT THE DATE OF THE ENTRY INTO FORCE OF THE TREATY .

2 ) POUR CONSTATER SI DES DROITS DE DOUANE OU TAXES D ' EFFET EQUIVALENT ONT ETE AUGMENTES EN MECONNAISSANCE DE LA DEFENSE CONTENUE A L ' ARTICLE 12 DU TRAITE , IL FAUT PRENDRE EN CONSIDERATION LES DROITS ET TAXES EFFECTIVEMENT APPLIQUES PAR L ' ETAT MEMBRE DONT IL S ' AGIT A L ' ENTREE EN VIGUEUR DU TRAITE ;

SUCH AN INCREASE CAN ARISE BOTH FROM A RE-ARRANGEMENT OF THE TARIFF RESULTING IN THE CLASSIFICATION OF THE PRODUCT UNDER A MORE HIGHLY TAXED HEADING AND FROM AN INCREASE IN THE RATE OF CUSTOMS DUTY APPLIED . 3 . THE DECISION AS TO COSTS IN THESE PROCEEDINGS IS A MATTER FOR THE TARIEFCOMMISSIE .

UNE TELLE AUGMENTATION PEUT PROVENIR AUSSI BIEN D ' UN NOUVEL AGENCEMENT DU TARIF QUI AURAIT POUR CONSEQUENCE LE CLASSEMENT DU PRODUIT DANS UNE POSITION PLUS FORTEMENT TAXEE QUE D ' UNE MAJORATION DU TAUX DOUANIER APPLIQUE ;

3 ) IL APPARTIENT A LA TARIEFCOMMISSIE DE STATUER SUR LES DEPENS DE LA PRESENTE INSTANCE .