Keywords
Summary

Keywords

1 . QUESTIONS REFERRED FOR A PRELIMINARY RULING - REFERENCE TO THE COURT - STAGE OF THE PROCEEDINGS AT WHICH REFERENCE SHOULD BE MADE - DISCRETION OF THE NATIONAL JUDGE

( EEC TREATY , ART . 177 )

2 . AGRICULTURE - COMMON ORGANIZATION OF THE MARKETS - PRICE SYSTEM - NATIONAL INTERVENTION - TAX UNDER A NATIONAL INCOMES POLICY LEVIED ON THE VALUE OF CERTAIN AGRICULTURAL PRODUCTS - ADMISSIBILITY - CONDITIONS - APPRAISAL BY THE NATIONAL JUDGE

3 . FREE CIRCULATION OF GOODS - CUSTOMS DUTIES - CHARGES HAVING EQUIVALENT EFFECT - CONCEPT - TAX LEVIED ON EXPORTED AND NON-EXPORTED LIVESTOCK - EXCLUSION

( EEC TREATY , ARTS 9 , 12 , 16 )

Summary

1 . THE NEED TO PROVIDE AN INTERPRETATION OF COMMUNITY LAW WHICH WILL BE OF USE TO THE NATIONAL COURT MAKES IT ESSENTIAL TO DEFINE THE LEGAL CONTEXT IN WHICH THE INTERPRETATION REQUESTED SHOULD BE PLACED . FROM THAT ASPECT IT MIGHT BE CONVENIENT IN CERTAIN CIRCUMSTANCES FOR THE FACTS IN THE CASE TO BE ESTABLISHED AND FOR QUESTIONS OF PURELY NATIONAL LAW TO BE SETTLED AT THE TIME THE REFERENCE IS MADE TO THE COURT OF JUSTICE SO AS TO ENABLE THE LATTER TO TAKE COGNIZANCE OF ALL THE FEATURES OF FACT AND LAW WHICH MAY BE RELEVANT TO THE INTERPRETATION OF COMMUNITY LAW WHICH IT IS CALLED UPON TO GIVE .

HOWEVER , THOSE CONSIDERATIONS DO NOT IN ANY WAY RESTRICT THE DISCRETION OF THE NATIONAL COURT IN DECIDING AT WHAT STAGE IN THE PROCEEDINGS PENDING BEFORE IT A QUESTION SHOULD BE REFERRED TO THE COURT FOR A PRELIMINARY RULING .

2 . A TEMPORARY NATIONAL DUTY INTENDED TO BE BORNE BY AGRICULTURAL PRODUCERS AS PART OF AN INCOMES POLICY DIVIDING TAX BURDENS AMONG THE VARIOUS SECTORS OF THE WORKING POPULATION , BUT APPLIED IN THE FORM OF AN INDIRECT TAX ON THE VALUE OF CERTAIN AGRICULTURAL PRODUCTS SUBJECT TO COMMON ORGANIZATIONS OF THE MARKETS AT THE TIME OF THEIR DELIVERY FOR PROCESSING , STORAGE OR EXPORT AND PAYABLE EITHER BY THE EXPORTER OR BY THE PROCESSING OR STORAGE UNDERTAKING , WHO ARE ENTITLED TO RECOVER THE AMOUNT OF THE DUTY FROM THE PRODUCERS , IS NOT , IN PRINCIPLE , INCOMPATIBLE WITH THE PROVISIONS OF THE EEC TREATY ON AGRICULTURAL POLICY , OR WITH COMMUNITY RULES ON THE COMMON ORGANIZATION OF THE MARKETS .

SUCH INCOMPATIBILITY WOULD , HOWEVER , EXIST IF AND IN SO FAR AS THE DUTY HAD THE EFFECTS OF IMPEDING THE PROPER FUNCTIONING OF THE MACHINERY ESTABLISHED AS PART OF THE RELEVANT COMMON ORGANIZATIONS FOR THE FORMATION OF COMMON PRICES AND TO REGULATE MARKET SUPPLIES .

IT IS FOR THE NATIONAL COURT TO DECIDE WHETHER , AND IF SO TO WHAT EXTENT , THE DUTY WHICH IT IS CALLED UPON TO CONSIDER IN FACT HAS SUCH EFFECTS .

3 . EVEN IF IT IS APPLIED TO LIVESTOCK EXPORTED ON THE HOOF WHEN THEY ARE DELIVERED FOR EXPORT , A NATIONAL DUTY DOES NOT FALL WITHIN THE PROHIBITION OF CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES ON EXPORTS IF IT IS ALSO APPLIED , SYSTEMATICALLY AND IN ACCORDANCE WITH THE SAME CRITERIA , TO LIVESTOCK WHICH ARE NOT BEING EXPORTED , AT THE TIME OF THEIR DELIVERY FOR SLAUGHTER .