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Document 61978CJ0222
Summary of the Judgment
Summary of the Judgment
1 . REFERENCES FOR PRELIMINARY RULING - COURT OF JUSTICE - NATIONAL COURTS OR TRIBUNALS - RESPECTIVE JURISDICTION
( EEC TREATY , ART . 177 )
2 . AGRICULTURE - COMMON ORGANIZATION OF THE MARKET - SUGAR - PRICE FORMATION MACHINERY - EXCLUSIVE COMMUNITY POWERS - INTERVENTION OF MEMBER STATES - PROHIBITION - BREACH - RIGHTS OF INDIVIDUALS
( REGULATION NO 3330/74 OF THE COUNCIL )
3 . CUSTOMS DUTIES - CHARGES HAVING EQUIVALENT EFFECT - CONCEPT - INTERNAL TAXATION - DISTINCTION
( EEC TREATY , ARTS . 9 , 13 ( 2 ) AND 95 )
1 . WITHIN THE FRAMEWORK OF THE PROCEDURE UNDER ARTICLE 177 OF THE TREATY , IT IS NOT FOR THE COURT TO APPLY THE COMMUNITY RULES WHICH IT HAS INTERPRETED TO NATIONAL MEASURES OR SITUATIONS . ON THE OTHER HAND IT IS INCUMBENT UPON THE NATIONAL COURTS TO DECIDE WHETHER OR NOT THE COMMUNITY RULE AS INTERPRETED BY THE COURT UNDER ARTICLE 177 APPLIES TO THE FACTS AND MEASURES WHICH ARE BROUGHT BEFORE THEM FOR THEIR ASSESSMENT .
2 . UNDER REGULATION ( EEC ) NO 3330/74 THE COMMUNITY IS , IN THE ABSENCE OF EXPRESS DEROGATION , ALONE COMPETENT TO ADOPT SPECIFIC MEASURES INVOLVING INTERVENTION IN THE MACHINERY OF PRICE FORMATION , IN PARTICULAR BY LIMITING THE EFFECTS OF AN ALTERATION IN THE LEVEL OF COMMUNITY PRICES , WHETHER AS REGARDS INTERVENTION PRICES OR THE RATE OF EXCHANGE OF THE NATIONAL CURRENCY IN RELATION TO THE UNIT OF ACCOUNT ; AN INFRINGEMENT IN THIS RESPECT OF REGULATION ( EEC ) NO 3330/74 MAY BE THE SUBJECT OF PROCEEDINGS BEFORE THE NATIONAL COURTS BROUGHT BY ANY NATURAL OR LEGAL PERSON WHOSE STOCKS HAVE BEEN SUBJECT TO THE NATIONAL MEASURE .
3 . A DUTY FALLING WITHIN A GENERAL SYSTEM OF INTERNAL TAXATION APPLYING TO DOMESTIC PRODUCTS AS WELL AS TO IMPORTED PRODUCTS ACCORDING TO THE SAME CRITERIA CAN CONSTITUTE A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY ON IMPORTS ONLY IF IT HAS THE SOLE PURPOSE OF FINANCING ACTIVITIES FOR THE SPECIFIC ADVANTAGE OF THE TAXED DOMESTIC PRODUCT , IF THE TAXED PRODUCT AND THE DOMESTIC PRODUCT BENEFITING FROM IT ARE THE SAME , AND IF THE CHARGES IMPOSED ON THE DOMESTIC PRODUCT ARE MADE GOOD IN FULL .