STATES IN QUESTION, WITHOUT PREJUDICE TO THE OPERATION OF THE SECOND PARAGRAPH OF THAT ARTICLE .
THE SECOND PART OF THE THIRD QUESTION RELATES NOT TO THE INTERPRETATION BUT TO THE POSSIBLE APPLICATION OF THE TREATY TO A SPECIFIC CASE AND CONSEQUENTLY FALLS OUTSIDE THE JURISDICTION OF THE COURT WITHIN THE FRAMEWORK OF THE PROCEDURE UNDER ARTICLE 177 .
Decision on costs
THE COSTS INCURRED BY THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY AND BY THE COMMISSION OF THE EUROPEAN COMMUNITIES WHICH HAVE SUBMITTED THEIR OBSERVATIONS TO THE COURT ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE, IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE BUNDESFINANZHOF, THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
THE COURT
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE BUNDESFINANZHOF, BY ORDER OF THAT COURT OF 18 JULY 1967, HEREBY RULES :
1 . THE FIRST PARAGRAPH OF ARTICLE 95 PRODUCES DIRECT EFFECTS AND CREATES INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT;
2 . BY THE EXPRESSION ' INTERNAL TAXATION IMPOSED DIRECTLY OR INDIRECTLY ON SIMILAR DOMESTIC PRODUCTS ' THE FIRST PARAGRAPH OF ARTICLE 95 REFERS TO ALL TAXATION WHICH IS ACTUALLY AND SPECIFICALLY IMPOSED ON THE DOMESTIC PRODUCT AT ALL EARLIER STAGES OF ITS MANUFACTURE AND MARKETING OR WHICH CORRESPOND TO THE STAGE AT WHICH THE PRODUCT IS IMPORTED FROM OTHER MEMBER STATES;
3 . THE FIRST PARAGRAPH OF ARTICLE 97, WHICH APPLIES WHERE MEMBER STATES OPERATING A TURNOVER TAX ACCORDING TO THE CUMULATIVE MULTI-STAGE TAX SYSTEM HAVE ACTUALLY EXERCISED THE RIGHT THEREIN GRANTED TO THEM AND ESTABLISHED AVERAGE RATES DOES NOT CREATE INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT;
4 . IN STATES WHICH HAVE EXERCISED THE POWER MADE AVAILABLE TO THEM BY ARTICLE 97, RATES ARE CONSIDERED AS ' AVERAGE RATES ' IF THEY ARE ESTABLISHED AS SUCH BY THE STATES IN QUESTION, WITHOUT PREJUDICE TO THE OPERATION OF THE SECOND PARAGRAPH OF THAT ARTICLE;
AND DECLARES :
IT IS FOR THE COURT REFERRING THE MATTER TO GIVE A RULING ON THE COSTS OF THE PRESENT CASE .