THE REDUCTION TO BE GRANTED BY THE SELLER, LIKE THE AMOUNT OF THE LEVY TO BE PAID ON SALES TO NETHERLANDS PURCHASERS, ARE 5 PER CENT LOWER THAN THE AMOUNT OF THE LEVY TO BE PAID ON SALES TO A FOREIGN PURCHASER .
9 THE REVENUE FROM THE LEVY IS PAID INTO A FUND FOR FINANCING TRADE PURPOSES IN THE BULB GROWING SECTOR, FOR FINANCING SCIENTIFIC RESEARCH, GENERAL TRADE PUBLICITY AND OTHER GENERAL TRADE PURPOSES .
FIRST QUESTION
10 THE FIRST QUESTION ASKS WHETHER ARTICLE 16 OF THE EEC TREATY AND ARTICLE 10 OF REGULATION NO 234/68 ON THE ESTABLISHMENT OF A COMMON ORGANIZATION OF THE MARKET IN LIVE TREES AND OTHER PLANTS, BULBS, ROOTS AND THE LIKE, CUT FLOWERS AND ORNAMENTAL FOLIAGE ARE TO BE INTERPRETED AS MEANING THAT LEVIES SUCH AS THOSE IN DISPUTE CONSTITUTE CHARGES HAVING EQUIVALENT EFFECT TO CUSTOMS DUTIES ON EXPORT .
11 THE PARTIES IN THE MAIN ACTION APPEAR TO BE IN AGREEMENT THAT THE SURPLUS LEVY HAS THE SAME IMPACT ON INTERNAL MARKETING IN THE NETHERLANDS AND ON EXPORTATION OF THE PRODUCTS CONCERNED, BUT THEY DISAGREE ON THE QUESTION WHETHER THE HEAVIER CHARGE IMPOSED ON EXPORTS OWING TO THE DIFFERENT RATES OF THE TRADE LEVY IS OFFSET BY OTHER FACTORS WHICH ARE PART AND PARCEL OF THE OVERALL PATTERN OF THE NETHERLANDS REGULATIONS ON THE SUBJECT OF BULB AND FLOWER PRODUCTION .
12 THE COURT CANNOT, WITHIN THE FRAMEWORK OF PROCEEDINGS BROUGHT UNDER ARTICLE 177 OF THE TREATY, SETTLE A DIFFERENCE OF THIS KIND WHICH, LIKE ANY OTHER ASSESSMENT OF THE FACTS INVOLVED, IS WITHIN THE PROVINCE OF THE NATIONAL COURT .
13 THE PROHIBITION ON THE LEVYING OF CHARGES HAVING EQUIVALENT EFFECT TO CUSTOMS DUTIES ON EXPORT IN TRADE WITHIN THE COMMUNITY COVERS ANY CHARGE LEVIED AT THE TIME OF OR BY REASON OF EXPORT OF THE PRODUCT IN QUESTION WHICH PRODUCES THE SAME RESTRICTIVE EFFECT AS A CUSTOMS DUTY ON THE FREE MOVEMENT OF GOODS .
14 TO THE EXTENT THAT IT MAY BE ESTABLISHED THAT APPLICATION OF AN INTERNAL LEVY FALLS MORE HEAVILY ON EXPORT SALES THAN ON SALES WITHIN THE COUNTRY CONCERNED THE LEVY HAS AN EFFECT EQUIVALENT TO A CUSTOMS DUTY ON EXPORT .
15 MOREOVER, IF AN INTERNAL LEVY IS THE SAME ON DOMESTIC SALES AND ON EXPORTS, IT MAY BE NECESSARY TO TAKE INTO ACCOUNT THE USE TO WHICH THE REVENUE FROM THESE CHARGES IS PUT .
16 IF, IN FACT, A LEVY IS DESIGNATED TO FINANCE ACTIVITIES WHICH SERVE TO MAKE MARKETING WITHIN THE COUNTRY MORE PROFITABLE THAN EXPORTATION OR IN ANY OTHER WAY TO GIVE PREFERENTIAL TREATMENT TO THE PRODUCT INTENDED FOR THE INTERNAL MARKET, TO THE DETRIMENT OF THAT INTENDED FOR EXPORT, IT IS LIABLE TO IMPEDE EXPORTS AND THUS TO HAVE AN EFFECT EQUIVALENT TO A CUSTOMS DUTY .
17 THE ANSWER TO THIS QUESTION THEREFORE MUST BE THAT AN INTERNAL LEVY MAY HAVE AN EFFECT EQUIVALENT TO A CUSTOMS DUTY ON EXPORT WHEN ITS APPLICATION FALLS MORE HEAVILY ON EXPORT SALES