NOT HOLD TRUE FOR EXISTING SYSTEMS OF AID REFERRED TO IN ARTICLE 93 ( 1 ).
WITH REGARD TO SUCH AIDS, THE PROVISIONS OF ARTICLE 92 ( 1 ) ARE INTENDED TO TAKE EFFECT IN THE LEGAL SYSTEMS OF MEMBER STATES, SO THAT THEY MAY BE INVOKED BEFORE NATIONAL COURTS, WHERE THEY HAVE BEEN PUT IN CONCRETE FORM BY ACTS HAVING GENERAL APPLICATION PROVIDED FOR BY ARTICLE 94 OR BY DECISIONS IN PARTICULAR CASES ENVISAGED BY ARTICLE 93 ( 2 ).
AS TO THE THIRD QUESTION
7 IT IS ASKED WHETHER THE COLLECTION OF A FINANCIAL CHARGE ON THE BASIS OF A PERCENTAGE CALCULATED BY REFERENCE TO THE VALUE OF THE PRODUCT IMPORTED FROM OTHER MEMBER STATES CONSTITUTES AN INFRINGEMENT OF ARTICLE 13 ( 2 ) OF THE TREATY OR ANY OTHER RULE OF THE TREATY PROHIBITING THE APPLICATION OF SPECIAL TAXATION ON IMPORTS COMING FROM OTHER MEMBER STATES .
8 IN THE ABSENCE OF ACCURATE INFORMATION RELATING TO THE OBJECTIVES, NATURE AND METHODS OF COLLECTION OF THE DUTY IN DISPUTE, IT MUST BE STATED THAT, IN EXERCISE OF THE POWERS CONFERRED BY ARTICLE 177, THE COURT, HAVING TO LIMIT ITSELF TO GIVING AN INTERPRETATION OF THE PROVISIONS OF COMMUNITY LAW IN QUESTION, CANNOT CONSIDER LEGAL ACTS AND PROVISIONS OF NATIONAL LAW, THE RISK BEING THAT THE REPLY WILL CORRESPOND ONLY IMPERFECTLY TO THE CIRCUMSTANCES OF THE CASE .
9 ARTICLE 13 ( 1 ) PROVIDES THAT CUSTOMS DUTIES ON IMPORTS APPLYING BETWEEN MEMBER STATES AT THE DATE OF THE ENTRY INTO FORCE OF THE TREATY, SHALL BE PROGRESSIVELY ABOLISHED DURING THE TRANSITIONAL PERIOD IN ACCORDANCE WITH ARTICLES 14 AND 15 .
ARTICLES 14 AND 15 CONTAIN THE PROVISIONS NECESSARY TO THIS END, SO THAT BY THE END OF THE TRANSITIONAL PERIOD ALL CUSTOMS DUTIES ON IMPORTS BETWEEN MEMBER STATES WILL HAVE DISAPPEARED .
ARTICLE 13 ( 2 ) COMPLEMENTS ARTICLE 13 ( 1 ) BY ENACTING THAT CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES ON IMPORTS, IN FORCE BETWEEN MEMBER STATES, SHALL BE PROGRESSIVELY ABOLISHED DURING THE TRANSITIONAL PERIOD .
10 THUS THE PROVISIONS RELATING TO THE ELIMINATION OF CUSTOMS DUTIES BETWEEN MEMBER STATES, WHICH FORM THE FIRST SECTION OF THE FIRST CHAPTER, ENTITLED " THE CUSTOMS UNION ", ARE DESIGNED TO ENSURE THAT THE OBJECTIVE SET OUT IN ARTICLE 9 OF THE TREATY WILL BE REALIZED BY THE END OF THE TRANSITIONAL PERIOD .
ALTHOUGH SUCH PROVISIONS MAKE CERTAIN ADJUSTMENTS AND ALLOWANCES DURING THE TRANSITIONAL PERIOD, IT FOLLOWS FROM THEIR WORDING THAT SUCH LAWS AND TAXES MUST IN ANY EVENT BE ENTIRELY ABOLISHED AT THE LATEST BY THE END OF THE SAID PERIOD .
11 ARTICLE 13 ( 2 ), THEREFORE, COMPRISES A CLEAR AND PRECISE PROHIBITION, AS FROM THE END OF THE TRANSITIONAL PERIOD AT THE LATEST AND FOR ALL CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES, ON THE COLLECTING OF THE SAID CHARGES, WHICH PROHIBITION HAS NO RESERVATION ALLOWING STATES TO SUBJECT ITS IMPLEMENTATION TO A POSITIVE MEASURE OF DOMESTIC LAW OR TO AN