Keywords

Summary



Keywords

1 . REFERENCES FOR A PRELIMINARY RULING - INTERPRETATION - EFFECTS IN TIME OF INTERPRETATIVE JUDGMENTS - RETROACTIVE EFFECT - LIMITS - LEGAL CERTAINTY

( EEC TREATY , ART . 177 )

2 . EUROPEAN COMMUNITIES - OWN RESOURCES - SYSTEM - PRINCIPLES - EQUALITY OF TREATMENT

( EEC TREATY , ART . 201 ; COUNCIL DECISION OF 21 APRIL 1970 )

3 . EUROPEAN COMMUNITIES - OWN RESOURCES - AGRICULTURAL LEVIES - DETAILED RULES FOR AND DISPUTES REGARDING COLLECTION - APPLICATION OF NATIONAL LAW - CONDITIONS AND LIMITS

( COUNCIL DECISION OF 21 APRIL 1970 , ART . 6 )

Summary

1 . THE INTERPRETATION WHICH , IN THE EXERCISE OF THE JURISDICTION CONFERRED ON IT BY ARTICLE 177 OF THE EEC TREATY , THE COURT GIVES TO A RULE OF COMMUNITY LAW CLARIFIES AND DEFINES WHERE NECESSARY THE MEANING AND SCOPE OF THAT RULE AS IT MUST BE OR OUGHT TO HAVE BEEN UNDERSTOOD AND APPLIED FROM THE TIME OF ITS COMING INTO FORCE . IT FOLLOWS THAT THE RULE AS THUS INTERPRETED MAY , AND MUST , BE APPLIED BY THE COURTS EVEN TO LEGAL RELATIONSHIPS ARISING AND ESTABLISHED BEFORE THE JUDGMENT RULING ON THE REQUEST FOR INTERPRETATION , PROVIDED THAT IN OTHER RESPECTS THE CONDITIONS ENABLING AN ACTION RELATING TO THE APPLICATION OF THAT RULE TO BE BROUGHT BEFORE THE COURTS HAVING JURISDICTION ARE SATISFIED .

IT IS ONLY EXCEPTIONALLY THAT THE COURT MAY , IN APPLICATION OF THE GENERAL PRINCIPLE OF LEGAL CERTAINTY INHERENT IN THE COMMUNITY LEGAL ORDER AND IN TAKING ACCOUNT OF THE SERIOUS EFFECTS WHICH ITS JUDGMENT MIGHT HAVE , AS REGARDS THE PAST , ON LEGAL RELATIONSHIPS ESTABLISHED IN GOOD FAITH , BE MOVED TO RESTRICT FOR ANY PERSON CONCERNED THE OPPORTUNITY OF RELYING UPON THE PROVISION AS THUS INTERPRETED WITH A VIEW TO CALLING IN QUESTION THOSE LEGAL RELATIONSHIPS .

2 . THE GENERAL ARRANGEMENTS REGARDING THE FINANCIAL PROVISIONS OF THE TREATY ARE GOVERNED BY THE GENERAL PRINCIPLE OF EQUALITY WHICH REQUIRES THAT COMPARABLE SITUATIONS MAY NOT BE TREATED DIFFERENTLY UNLESS DIFFERENCE OF TREATMENT IS OBJECTIVELY JUSTIFIED .

IT FOLLOWS THAT THE REVENUES WHICH ARE CONTRIBUTED TO THE COMMUNITY BUDGET AND THE FINANCIAL ADVANTAGES CHARGED THERETO MUST BE SO ARRANGED AND APPLIED AS TO CONSTITUTE A UNIFORM BURDEN OR TO CONFER UNIFORM BENEFITS ON ALL PERSONS WHO MEET THE CONDITIONS SPECIFIED IN THE COMMUNITY PROVISIONS ON SUCH BURDENS OR ADVANTAGES .

3 . IN SO FAR AS NO PROVISIONS OF COMMUNITY LAW ARE RELEVANT , IT IS FOR THE NATIONAL LEGAL SYSTEM OF EACH MEMBER STATE TO LAY DOWN THE DETAILED RULES AND CONDITIONS FOR THE COLLECTION OF COMMUNITY REVENUES IN GENERAL AND AGRICULTURAL LEVIES IN PARTICULAR AND TO DETERMINE THE AUTHORITIES RESPONSIBLE FOR COLLECTION AND THE COURTS HAVING JURISDICTION TO DECIDE DISPUTES TO WHICH THAT COLLECTION MAY GIVE RISE BUT SUCH PROCEDURES AND CONDITIONS MAY NOT MAKE THE SYSTEM FOR COLLECTING COMMUNITY CHARGES AND DUES LESS EFFECTIVE THAN THAT FOR COLLECTING NATIONAL CHARGES AND DUES OF THE SAME KIND .

A SPECIAL SYSTEM OF NATIONAL RULES RELATING TO THE COLLECTION OF COMMUNITY CHARGES AND DUES WHICH RESTRICTS THE POWERS GRANTED TO THE NATIONAL AUTHORITY TO ENSURE THE COLLECTION OF THOSE CHARGES AS COMPARED WITH THE POWERS GRANTED TO THE SAME AUTHORITY IN REGARD TO NATIONAL CHARGES OR DUES OF THE SAME KIND IS THEREFORE NOT IN ACCORDANCE WITH COMMUNITY LAW .