SPECIAL EDITION 1969 ( I ), P . 125 ),
Grounds
1 BY ORDER OF 13 DECEMBER 1983 WHICH WAS RECEIVED AT THE COURT REGISTRY ON 13 MARCH 1984 , THE CORTE SUPREMA DI CASSAZIONE ( SUPREME COURT OF CASSATION ) REFERRED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY TWO QUESTIONS ON THE INTERPRETATION OF ARTICLE 23 ( 1 ) OF REGULATION NO 120/67/EEC OF THE COUNCIL OF 13 JUNE 1967 ON THE COMMON ORGANIZATION OF THE MARKET IN CEREALS ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1967 , P . 33 ) AND OF ARTICLE 1 ( 3 ) OF REGULATION ( EEC ) NO 542/69 OF THE COUNCIL OF 18 MARCH 1969 ON COMMUNITY TRANSIT ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1969 ( I ), P . 125 ).
2 THOSE QUESTIONS WERE RAISED IN A DISPUTE BETWEEN THE HEIRS OF THE LATE OTELLO MANTOVANI , PROPRIETOR OF THE FIRM OF THE SAME NAME , AND THE AMMINISTRAZIONE DELLE FINANZE DELLO STATO ( STATE FINANCE ADMINISTRATION ) CONCERNING THE RATE OF THE LEVY TO BE IMPOSED ON 27 040 542 KG OF MAIZE IMPORTED INTO THE COMMUNITY FROM BATON ROUGE ( UNITED STATES OF AMERICA ). ARTICLE 23 ( 1 ) OF REGULATION NO 120/67 PROVIDES FOR THE IMPOSITION OF A LEVY AT A REDUCED RATE WHERE CERTAIN FEED GRAIN , INCLUDING MAIZE , IS IMPORTED BY SEA INTO THE ITALIAN REPUBLIC .
3 IN THIS CASE , THE GOODS WERE CLEARED THROUGH CUSTOMS AT THE PORT OF LA SPEZIA ON THE COAST OF LIGURIA ( ITALY ) WHEN THEY WERE STILL ON BOARD SHIP . ON THE SAME DAY , TWO INTERNAL COMMUNITY TRANSIT DOCUMENTS WERE ISSUED AT THE REQUEST OF THE IMPORTER , MR MANTOVANI . SUBSEQUENTLY , THE CONSIGNMENTS OF MAIZE IN QUESTION WERE SHIPPED - WITHOUT BEING UNLOADED IN ITALY - TO ROTTERDAM AND WERE UNLOADED THERE . MR MANTOVANI AND HIS HEIRS CONTENDED THAT , IN THOSE CIRCUMSTANCES , THE CONDITIONS FOR THE IMPOSITION OF THE REDUCED RATE OF THE LEVY WERE SATISFIED .
4 IN ITS ORDER FOR REFERENCE THE NATIONAL COURT CONSIDERS THAT ENTITLEMENT TO A REDUCED RATE DEPENDS ON THE QUESTION WHETHER THE REASON FOR THE REDUCTION PROVIDED FOR BY REGULATION NO 120/67 LIES IN THE HIGHER COSTS OF UNLOADING IN ITALIAN PORTS OR SIMPLY IN THE FACT THAT THE VESSEL REMAINS IN ITALIAN PORTS FOR THE PURPOSES OF THE CUSTOMS OPERATIONS TO BE CARRIED OUT ON BOARD , EVEN WITHOUT THE GOODS BEING UNLOADED . ONCE THAT QUESTION HAS BEEN RESOLVED , THE NEXT QUESTION WHICH ARISES IS WHETHER THE CONDITIONS FOR INTERNAL COMMUNITY TRANSIT ARE SATISFIED , FOR THE PURPOSES OF ARTICLE 1 ( 3 ) ( A ) OF REGULATION NO 542/69 , WHERE THE GOODS IN QUESTION HAVE NOT BEEN RELEASED FOR CONSUMPTION WITHIN THE TERRITORY OF THE MEMBER STATE IN WHICH THE CUSTOMS OPERATIONS WERE CARRIED OUT .
5 IN ORDER TO RESOLVE THOSE PROBLEMS , THE