MEMBER STATES ONLY AS FROM 1 JANUARY 1972 ( THIRD COUNCIL DIRECTIVE OF 9 NOVEMBER 1969, OJ L 320/69, P . 34 ).
13 SINCE THE GERMAN MEASURE IN QUESTION EXPIRED BEFORE THIS DATE, THE ARGUMENT IS NOT THEREFORE RELEVANT TO THE CASE .
SECOND QUESTION
14 THE SECOND QUESTION ASKS WHETHER THE 'POSSIBLE INFRINGEMENT' OF ARTICLE 12 OF THE TREATY COULD BE JUSTIFIED IN PARTICULAR UNDER ARTICLE 107 TO 109 OF THE TREATY, BY THE FACT THAT THE PURPOSE OF INTRODUCING THE CHARGE WAS TO AVOID A CURRENCY REVALUATION .
15 THIS QUESTION HAS BEEN ASKED IN THE EVENT OF THE FIRST QUESTION RECEIVING AN AFFIRMATIVE REPLY .
SINCE SUCH IS NOT THE CASE THE QUESTION DOES NOT ARISE .
Decision on costs
16 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES, AND THE FEDERAL REPUBLIC OF GERMANY, WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE, AND AS THESE PROCEEDINGS ARE, IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE A NATIONAL COURT, THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS,
THE COURT
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE FINANZGERICHT DUESSELDORF BY ORDER OF THAT COURT DATED 8 MARCH 1974, HEREBY RULES :
A CHARGE WHICH SUBJECTS WITHOUT DISTINCTION INDUSTRIAL EXPORTS TO OTHER MEMBER STATES TO A FINANCIAL CHARGE BY PARTIALLY ABOLISHING THE EXONERATION FROM INTERNAL TAXATION AND WHICH IS CLOSELY INTEGRATED INTO THE NATIONAL SYSTEM OF TURNOVER TAX, COMES UNDER INTERNAL TAXATION WITHIN THE MEANING OF ARTICLE 95 ET SEQ . OF THE TREATY, AND CANNOT THEREFORE CONSTITUTE A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY WITHIN THE MEANING OF ARTICLE 12 OF THE TREATY .