Keywords
Summary

Keywords

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1 . PROCEDURE - APPLICATION - ADMISSIBILITY - CONDITIONS - REFERENCE TO OTHER PROCEEDINGS - PERMISSIBILITY

( RULES OF PROCEDURE, ARTICLE 38 )

2 . PROCEDURE - ACTION FOR DAMAGES - INDEPENDENT NATURE - RESULT COMPARABLE TO THAT OF ACTION FOR FAILURE TO ACT - PERMISSIBILITY

( EEC TREATY, ARTICLES 178, 215 )

3 . LIABILITY - FISCAL PROVISIONS - CUMULATIVE MULTI-STAGE TAX - ESTABLISHMENT OF AVERAGE RATES - DISCRETIONARY POWER OF THE STATE AND OF THE COMMISSION - EXCLUSION OF LIABILITY

( EEC TREATY, ARTICLE 97 )

Summary

1 . AN APPLICATION SATISFIES THE REQUIREMENTS OF ARTICLE 38 ( 1 ) OF THE RULES OF PROCEDURE WHEN IT CONTAINS ALL THE DETAILS NECESSARY TO ESTABLISH WITH CERTAINTY THE SUBJECT-MATTER OF THE DISPUTE AND THE LEGAL SCOPE OF THE GROUNDS INVOKED IN SUPPORT OF THE SUBMISSIONS .

ITS ADMISSIBILITY IS NOT AFFECTED BY REFERENCE, IN ADDITION, TO OTHER PROCEEDINGS BROUGHT BEFORE THE COURT .

2 . THE ACTION FOR DAMAGES PROVIDED FOR BY ARTICLE 178 AND THE SECOND PARAGRAPH OF ARTICLE 215 WAS ESTABLISHED BY THE TREATY AS AN INDEPENDENT FORM OF ACTION WITH A PARTICULAR PURPOSE TO FULFIL WITHIN THE SYSTEM OF ACTIONS AND SUBJECT TO CONDITIONS FOR ITS USE CONCEIVED WITH A VIEW TO ITS SPECIFIC PURPOSE .

IT WOULD BE CONTRARY TO THE INDEPENDENT NATURE OF THIS ACTION AS WELL AS TO THE EFFICACY OF THE GENERAL SYSTEM OF FORMS OF ACTION CREATED BY THE TREATY TO REGARD AS A GROUND OF INADMISSIBILITY THE FACT THAT, IN CERTAIN CIRCUMSTANCES, AN ACTION FOR DAMAGES MIGHT LEAD TO A RESULT SIMILAR TO THAT OF AN ACTION FOR FAILURE TO ACT UNDER ARTICLE 175 .

3 . THE SYSTEM PROVIDED FOR BY ARTICLE 97 IMPLIES, ON THE PART OF STATES WHICH HAVE RECOURSE TO IT, THE EXERCISE OF A DISCRETION IN REGARD TO THE ASSESSMENT OF THE BURDEN OF TAX ON THE DOMESTIC PRODUCT WHICH DETERMINES THE LEVEL OF THE AVERAGE RATES AND THE TAX PROCEDURE .

IT IMPLIES, ON THE PART OF THE COMMISSION, A POWER OF SUPERVISION THE EXERCISE OF WHICH PRESUPPOSES BOTH A DISCRETION TO APPRAISE THE FACTORS WHICH THE STATE HAS TAKEN INTO CONSIDERATION AND RESPECT FOR THE MARGIN OF DISCRETION LEFT TO THE STATE CONCERNED .

AS LONG AS THE COMMISSION HAS NOT EXCEEDED THESE DISCRETIONARY POWERS, THE LIABILITY OF THE COMMUNITY DOES NOT ARISE .