SUBJECT OF INQUIRIES SINCE 1975 BY THE GUARDIA DI FINANZA . ACCORDING TO THE ITALIAN AUTHORITIES ASPECTS OF THE INQUIRY ASSOCIATED WITH FACTS LIKELY TO GIVE RISE TO CRIMINAL PROCEEDINGS CAME IN THE LAST RESORT WITHIN THE JURISDICTION OF THE JUDICIAL AUTHORITIES .
5 SINCE THE ITALIAN CUSTOMS AUTHORITIES TOOK THE VIEW THAT THERE WAS A CONNEXION BETWEEN THE INQUIRY CONDUCTED BY THE TURIN UFFICIO ISTRUZIONE PENALE ( CRIMINAL INVESTIGATION OFFICE ) AND THE IMPORTS IN QUESTION , THEY ASKED THE TURIN EXAMINING MAGISTRATE FOR A COPY OF THE REPORT FROM THE GUARDIA DI FINANZA , BUT THE EXAMINING MAGISTRATE ON 2 FEBRUARY 1977 DISMISSED THE APPLICATION ON THE GROUND THAT THE MATTERS WITH WHICH THE REPORT WAS CONCERNED WERE THE SUBJECT OF CRIMINAL INVESTIGATIONS SO THAT THE REPORT ALONG WITH ALL THE OTHER DOCUMENTS RELATING TO THE INVESTIGATIONS WERE PRIVILEGED .
6 A FURTHER APPLICATION MADE ON 24 JANUARY 1978 BY THE MINISTER FOR FINANCE WAS DISMISSED BY THE TURIN EXAMINING MAGISTRATE FOR THE SAME REASONS .
7 IN VIEW OF THE DISMISSAL OF THOSE APPLICATIONS IT APPEARS THAT THE ITALIAN CUSTOMS AUTHORITIES COULD NOT OBTAIN THE INFORMATION IN THE FILE OF THE CRIMINAL PROCEEDINGS OR , THEREFORE , PASS IT ON TO THE COMMISSION .
8 ON 20 APRIL 1978 THE COMMISSION SENT TO THE ITALIAN REPUBLIC A REASONED OPINION AS REFERRED TO IN ARTICLE 169 OF THE TREATY . THAT OPINION STRESSES IN PARTICULAR THE COMMISSION ' S POWER , BECAUSE COMMUNITY LAW HAS PRECEDENCE OVER MUNICIPAL LAW , TO CARRY OUT A THOROUGH INVESTIGATION OF THE ' ' FACTS GIVING RISE ' ' TO THE FISCAL CLAIM WHICH HAD BEEN EVADED ; IT ALSO STRESSES THE DUTY OF THE MEMBER STATES TO CO-OPERATE WITH ALL MEANS AVAILABLE TO THEM IN THE EXERCISE OF THE RIGHT OF SUPERVISION . IN THE COMMISSION ' S VIEW THE DIRECT APPLICABILITY OF REGULATION NO 2/71 MUST BE UNDERSTOOD AS MEANING THAT THE RULES OF COMMUNITY LAW MUST HAVE FULL EFFECT AS AN IMMEDIATE SOURCE OF RIGHTS AND DUTIES FOR ALL THOSE WHOM THEY CONCERN WHETHER THEY BE INDIVIDUALS OR MEMBER STATES . THAT EFFECT ALSO APPLIES TO ALL COURTS WHICH , AS PART OF THEIR JURISDICTION , MUST , AS ORGANS OF A MEMBER STATE , HAVE REGARD TO POWERS GIVEN BY COMMUNITY LAW TO THE INSTITUTIONS . FURTHER , BY THE VERY FACT OF THEIR ENTRY INTO FORCE THE PROVISIONS OF COMMUNITY LAW IPSO JURE RENDER INAPPLICABLE ANY PREVIOUS PROVISION OF NATIONAL LAW TO A CONTRARY EFFECT , INCLUDING THE PROVISIONS OF THE CODE OF CRIMINAL PROCEDURE WHICH CANNOT THEREFORE BE INVOKED AGAINST THE EXERCISE BY THE COMMISSION OF ITS POWER OF SUPERVISION GIVEN IT BY REGULATION NO 2/71 .
9 IN ANSWER TO THAT OPINION THE ITALIAN GOVERNMENT MAINTAINED THAT THE COMMISSION COULD NOT CLAIM TO BE ASSOCIATED WITH JUDICIAL ACTS ( OVER WHICH THE ADMINISTRATIVE DEPARTMENTS OF THE MEMBER STATES CONCERNED WITH MEASURES OF CONTROL HAVE THEMSELVES NO AUTHORITY AND THEY CANNOT THEREFORE ASSOCIATE THE COMMUNITY IN