THE RIGHT OF THE INDIVIDUAL TO INVOKE THE MEASURE BEFORE THE COURTS, MAY BE THE SAME AS THAT OF A DIRECTLY APPLICABLE PROVISION OF A REGULATION .
6 ARTICLE 177, WHEREBY THE NATIONAL COURTS ARE EMPOWERED TO REFER TO THE COURT ALL QUESTIONS REGARDING THE VALIDITY AND INTERPRETATION OF ALL ACTS OF THE INSTITUTIONS WITHOUT DISTINCTION, ALSO IMPLIES THAT INDIVIDUALS MAY INVOKE SUCH ACTS BEFORE THE NATIONAL COURTS . THEREFORE, IN EACH PARTICULAR CASE, IT MUST BE ASCERTAINED WHETHER THE NATURE, BACKGROUND AND WORDING OF THE PROVISION IN QUESTION ARE CAPABLE OF PRODUCING DIRECT EFFECTS IN THE LEGAL RELATIONSHIPS BETWEEN THE ADDRESSEE OF THE ACT AND THIRD PARTIES .
7 THE COUNCIL DECISION OF 13 MAY 1965 ADDRESSED TO ALL THE MEMBER STATES IS BASED IN PARTICULAR ON ARTICLE 75 OF THE TREATY WHICH EMPOWERS THE COUNCIL TO LAY DOWN " COMMON RULES ", " THE CONDITIONS UNDER WHICH NON-RESIDENT CARRIERS MAY OPERATE " AND " ANY OTHER APPROPRIATE PROVISIONS " TO IMPLEMENT A COMMON TRANSPORT POLICY . THE COUNCIL THEREFORE HAS EXTENSIVE FREEDOM IN THE CHOICE OF THE MEASURES TO ADOPT . THE DECISION IN QUESTION, TAKEN AS A WHOLE, LAYS DOWN THE OBJECTIVES TO BE ACHIEVED WITHIN THE CONTEXT OF A POLICY OF HARMONIZING NATIONAL PROVISIONS AND THE TIME-TABLE FOR THEIR REALIZATION . IN VIEW OF THESE OBJECTIVES THE FIRST PARAGRAPH OF ARTICLE 4 OF THE DECISION PROVIDES THAT ONCE A COMMON SYSTEM OF TURNOVER TAX HAS BEEN ADOPTED BY THE COUNCIL AND BROUGHT INTO FORCE IN THE MEMBER STATES, THE LATTER SHALL APPLY THAT SYSTEM, IN A MANNER TO BE DETERMINED, TO THE CARRIAGE OF GOODS BY RAIL, ROAD AND INLAND WATERWAY . THE SECOND PARAGRAPH OF THAT ARTICLE PROVIDES THAT THIS COMMON SYSTEM OF TURNOVER TAX SHALL, IN SO FAR AS THE CARRIAGE OF GOODS BY ROAD, BY RAIL AND BY INLAND WATERWAY IS SUBJECT TO SPECIFIC TAXES INSTEAD OF TO THE TURNOVER TAX, REPLACE SUCH SPECIFIC TAXES .
8 THUS THIS PROVISION IMPOSES TWO OBLIGATIONS ON THE MEMBER STATES : FIRST, TO APPLY THE COMMON SYSTEM OF TURNOVER TAX TO THE CARRIAGE OF GOODS BY RAIL, ROAD AND INLAND WATERWAY BY A GIVEN DATE, AND SECONDLY, TO REPLACE THE SPECIFIC TAXES ( REFERRED TO BY THE SECOND PARAGRAPH ) BY THIS SYSTEM NO LATER THAN THE DATE WHEN IT HAS BEEN BROUGHT INTO FORCE . THIS SECOND OBLIGATION OBVIOUSLY IMPLIES A PROHIBITION ON INTRODUCING OR REINTRODUCING SUCH TAXES SO AS TO PREVENT THE COMMON SYSTEM OF TURNOVER TAX FROM APPLYING CONCURRENTLY IN THE FIELD OF TRANSPORT WITH ADDITIONAL TAX SYSTEMS OF THE LIKE NATURE .
9 IT IS APPARENT FROM THE FILE SUBMITTED BY THE FINANZGERICHT THAT THE QUESTION RELATES IN PARTICULAR TO THE SECOND OBLIGATION . THIS SECOND OBLIGATION IS BY ITS NATURE MANDATORY AND GENERAL, ALTHOUGH THE PROVISION LEAVES OPEN THE DETERMINATION OF THE DATE ON WHICH IT BECOMES EFFECTIVE . IT THUS EXPRESSLY PROHIBITS THE MEMBER STATES FROM APPLYING THE COMMON SYSTEM OF TURNOVER TAX CONCURRENTLY WITH SPECIFIC TAXES LEVIED INSTEAD OF