THIS OBJECTIVE OF THE AID , NATIONAL COURTS ARE NOT ENTITLED TO MAKE A DECLARATION TO THE EFFECT THAT THE SYSTEM OF AIDS AS A WHOLE IS INCOMPATIBLE WITH THE TREATY OR , CONSEQUENTLY , TO HOLD THAT FOR THIS REASON ALONE THE LEVIES WHICH FINANCE THE AID ARE ILLEGAL , BECAUSE THEY FINANCE AN AID INCOMPATIBLE WITH THE TREATY .
17 THEREFORE THE ANSWER TO THE FIRST THREE QUESTIONS MUST BE : ( A ) THAT ARTICLE 30 OF THE TREATY HAS DIRECT EFFECT AND CREATES , AT THE END OF THE TRANSITIONAL PERIOD AT THE LATEST , FOR ALL PERSONS SUBJECT TO COMMUNITY LAW RIGHTS WHICH NATIONAL COURTS MUST PROTECT ; ( B ) THAT THE AIDS REFERRED TO IN ARTICLES 92 AND 93 OF THE TREATY DO NOT AS SUCH FALL WITHIN THE FIELD OF APPLICATION OF THE PROHIBITION OF QUANTITATIVE RESTRICTIONS ON IMPORTS AND MEASURES HAVING EQUIVALENT EFFECT LAID DOWN BY ARTICLE 30 BUT THOSE ASPECTS OF AID , WHICH ARE NOT NECESSARY FOR THE ATTAINMENT OF ITS OBJECT OR FOR ITS PROPER FUNCTIONING AND WHICH CONTRAVENE THIS PROHIBITION , MAY FOR THAT REASON BE HELD TO BE INCOMPATIBLE WITH THIS PROVISION ; ( C ) THE FACT THAT AN ASPECT OF AID , WHICH IS NOT NECESSARY FOR THE ATTAINMENT OF ITS OBJECT OF FOR ITS PROPER FUNCTIONING , IS INCOMPATIBLE WITH A PROVISION OF THE TREATY OTHER THAN ARTICLES 92 AND 93 DOES NOT IN FACT INVALIDATE THE AID AS A WHOLE OR FOR THAT REASON VITIATE BY REASON OF ILLEGALITY THE SYSTEM OF FINANCING THE SAID AID .
THE FOURTH QUESTION
18 THE FOURTH QUESTION ASKS WHETHER ' IF A NEGATIVE REPLY IS GIVEN TO THE PRECEDING QUESTIONS , THE PROHIBITION AGAINST TAX DISCRIMINATION ESTABLISHED BY ARTICLE 95 OF THE TREATY ALSO COVERS SPECIAL LEVIES IMPOSED UPON BOTH DOMESTIC GOODS AND IMPORTED GOODS THE REVENUE FROM WHICH IS INTENDED FOR MINOR PUBLIC BODIES OTHER THAN THE STATE ' HAVING REGARD TO THE ANSWERS TO THE FIRST THREE QUESTIONS IT APPEARS TO BE ADVISABLE TO ANSWER THE FOURTH QUESTION .
19 SINCE ARTICLE 95 OF THE TREATY REFERS TO INTERNAL TAXATION OF ANY KIND , THE FACT THAT A TAX OR LEVY IS COLLECTED BY A BODY GOVERNED BY PUBLIC LAW OTHER THAN THE STATE OR IS COLLECTED FOR ITS BENEFIT AND IS A CHARGE WHICH IS SPECIAL OR APPROPRIATED FOR A SPECIFIC PURPOSE CANNOT PREVENT ITS FALLING WITHIN THE FIELD OF APPLICATION OF ARTICLE 95 OF THE TREATY .
THE FIFTH AND SIXTH QUESTIONS
20 THE FIFTH QUESTION ASKS WHETHER ' DISCRIMINATION PROHIBITED BY ARTICLE 95 OF THE EEC TREATY OBTAINS IF THE ABOVEMENTIONED LEVIES UPON DOMESTIC PRODUCTS ( IN THE PRESENT CASE , WALLPAPER ), ARE IMPOSED ON THE BASIS OF THE PRICE OF PAPER REGARDED SOLELY AS A RAW MATERIAL WHILST THE BASIS FOR THE IMPOSITION OF THE LEVY UPON THE CORRESPONDING IMPORTED PRODUCT IS DERIVED FROM ITS OVERALL VALUE ; BY THE OVERALL VALUE OF THE IMPORTED PRODUCT IS UNDERSTOOD