GORMEC SRL , IN CREMONA , WHERE THEY WERE CLEARED THROUGH CUSTOMS BY THE PLAINTIFF IN THE MAIN PROCEEDINGS .
5 ACCORDING TO THE CORTE D ' APPELLO , THE SWISS CUSTOMS AUTHORITIES HAD MARKED THE CIM INTERNATIONAL CONSIGNMENT NOTES ISSUED FOR THE ONWARD DISPATCH WITH THE SYMBOL T2 , INDICATING INTERNAL COMMUNITY TRANSIT , BECAUSE OF AN ALLEGED ERROR WHICH , IT IS ASSUMED , RESULTED FROM THE LOSS OF COPY NO 3 OF THE CONSIGNMENT NOTES ISSUED IN BELGIUM , WHICH SHOULD HAVE BEEN MARKED WITH THE SYMBOL INDICATING THE COMMUNITY OR NON-COMMUNITY ORIGIN OF THE GOODS . UNDER THE REGULATIONS IN FORCE , AN OPERATION IS DEEMED TO CONSTITUTE INTERNAL COMMUNITY TRANSIT IN THE ABSENCE OF THE SYMBOL T1 INDICATING THE NON-COMMUNITY ORIGIN OF THE GOODS .
6 THE ITALIEN CUSTOMS AUTHORITIES THEREUPON CALCULATED THAT THE AGRICULTURAL LEVIES PAYABLE AT THE DATES OF THE VARIOUS IMPORT DOCUMENTS ON THE CONSIGNMENTS IN QUESTION AS GOODS ORIGINATING IN A NON-MEMBER COUNTRY AMOUNTED TO LIT 243 400 755 . IT REQUIRED GORMEC SRL AND , IN THE ALTERNATIVE , MR FIORAVANTI , WHO WAS LIABLE ON A SUBSIDIARY BASIS UNDER ARTICLE 41 OF THE ITALIAN CUSTOMS LAW , TO PAY THE SUM IN QUESTION . GORMEC SRL DID NOT PAY AND ATTEMPTS TO LEVY EXECUTION AGAINST THAT COMPANY PROVED FRUITLESS . CONSEQUENTLY , ON 17 MAY 1977 THE STATE FINANCE ADMINISTRATION SERVED AN ORDER ON MR FIORAVANTI REQUIRING HIM TO PAY THE ABOVE-MENTIONED SUM OF LIT 243 400 755 .
7 MR FIORAVANTI CHALLENGED THAT ORDER BEFORE THE TRIBUNALE DI BRESCIA ( DISTRICT COURT , BRESCIA ). HE PUT FORWARD SEVERAL ARGUMENTS IN DEFENCE OF HIS POSITION , CONTENDING IN PARTICULAR THAT THE AUTHORITY WHICH ISSUED THE ORDER LACKED JURISDICTION . HE OBSERVED , IN THAT REGARD , THAT THE INFRINGEMENTS OR IRREGULARITIES CONCERNING THE COMMUNITY TRANSIT IN QUESTION HAD BEEN COMMITTED IN ANOTHER MEMBER STATE ( BELGIUM ) OR IN A STATE ASSOCIATED WITH THE EEC FOR THE PURPOSES IN QUESTION BY VIRTUE OF AN INTERNATIONAL AGREEMENT ( SWITZERLAND ) AND THAT , BY VIRTUE OF ARTICLE 36 OF REGULATION NO 542/69 , ' ' THE RECOVERY OF DUTIES OR OTHER CHARGES WHICH MAY BE CHARGEABLE SHALL BE EFFECTED BY THAT MEMBER STATE ' ' .
8 THE STATE FINANCE ADMINISTRATION CONTENDED THAT THE CIRCUMSTANCES PROVIDED FOR BY THE ARTICLE REFERRED TO HAD NOT ARISEN IN THIS CASE . IT MAINTAINED THAT THE OPERATION IN QUESTION DID NOT CONSTITUTE COMMUNITY TRANSIT , THAT IS TO SAY TRANSIT BETWEEN MEMBER STATES VIA SWITZERLAND , BUT TRANSIT FROM A NON-MEMBER COUNTRY , NAMELY SWITZERLAND , SINCE THE OPERATION WHEREBY THE BUTTER WAS TRANSPORTED FROM GENEVA TO CREMONA ON THE INSTRUCTIONS OF A PERSON WHO WAS NOT THE SENDER OF THE ORIGINAL CONSIGNMENT FROM MONTZEN IN BELGIUM BUT WAS IN FACT THE PERSON WHO RECEIVED THAT CONSIGNMENT WAS COMPLETELY INDEPENDENT OF THE LATTER OPERATION AND THEREFORE THE ESSENTIAL PRECONDITION FOR ITS CLASSIFICATION AS A COMMUNITY TRANSIT OPERATION , NAMELY THAT THE GOODS