NATIONAL LAW .
WITHOUT PREJUDICE TO THE SUPERVISORY POWERS GIVEN TO THE COMMISSION UNDER ARTICLE 97 OF THE TREATY, IT IS IN THE FIRST INSTANCE FOR THE COURT COMPETENT TO APPLY THIS TAXATION LAW TO RULE IN THIS CONNECTION .
AS TO THE SECOND AND THIRD QUESTIONS
9 IT APPEARS FROM THE DOCUMENTS IN THE FILE OF THE MAIN ACTION THAT THE PROCEEDINGS BEFORE THE NATIONAL COURT ARE CONCERNED SOLELY WITH TRANSACTIONS PRIOR TO 1 JANUARY 1968 AND, CONSEQUENTLY, ONLY SUBJECT TO TURNOVER TAX, AS LAID DOWN BY THE GERMAN LAW OF 1951, BEFORE THE ENTRY INTO FORCE OF THE GERMAN VALUE ADDED TAX .
THUS THE REPLY GIVEN TO THE FIRST QUESTION MAKES IT SUPERFLUOUS TO REPLY TO THE OTHER QUESTIONS .
Decision on costs
10 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES AND BY THE GERMAN AND ITALIAN GOVERNMENTS, ALL OF WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE .
AS THESE PROCEEDINGS ARE, INSOFAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE THE TRIBUNALE AT BIELLA, THE DECISION AS TO COSTS IS A MATTER FOR THAT COURT .
Operative part
THE COURT
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE TRIBUNALE AT BIELLA, BY ORDER OF THAT COURT DATED 27 JULY 1972, HEREBY RULES :
ARTICLE 95 OF THE TREATY MUST BE INTERPRETED AS PROHIBITING A TAXATION SYSTEM UNDER WHICH IMPORTED GOODS ARE CHARGED TWICE WITH TURNOVER TAX, ON THE FOOTING THAT THEY HAVE BEEN THE SUBJECT OF TWO DISTINCT TRANSACTIONS, ON THE BASIS OF AN OPERATION WHICH, IN RESPECT OF A SIMILAR DOMESTIC PRODUCT AT THE SAME MARKETING STAGE, WOULD CONSTITUTE ONLY ONE CHARGEABLE OPERATION .