THE STATUS OF THE FRENCH OVERSEAS DEPARTMENTS WITHIN THE COMMUNITY IS PRIMARILY DEFINED BY REFERENCE TO THE FRENCH CONSTITUTION UNDER WHICH , AS THE FRENCH GOVERNMENT HAS STATED , THE OVERSEAS DEPARTMENTS ARE AN INTEGRAL PART OF THE REPUBLIC .
HOWEVER , IN ORDER TO MAKE DUE ALLOWANCE FOR THE SPECIAL GEOGRAPHIC , ECONOMIC AND SOCIAL SITUATION OF THOSE DEPARTMENTS , ARTICLE 227 ( 2 ) MADE PROVISION FOR THE TREATY TO BE APPLIED BY STAGES , AND IN ADDITION IT MADE AVAILABLE THE WIDEST POWERS FOR THE ADOPTION OF SPECIAL PROVISIONS COMMENSURATE TO THE SPECIFIC REQUIREMENTS OF THOSE PARTS OF THE FRENCH TERRITORIES .
11FOR THAT PURPOSE , ARTICLE 227 PRECISELY STATED CERTAIN CHAPTERS AND ARTICLES WHICH WERE TO APPLY AS SOON AS THE TREATY ENTERED INTO FORCE , WHILE AT THE SAME TIME RESERVING A PERIOD OF TWO YEARS WITHIN WHICH THE COUNCIL COULD DETERMINE SPECIAL CONDITIONS UNDER WHICH OTHER GROUPS OF PROVISIONS WERE TO APPLY .
THEREFORE AFTER THE EXPIRY OF THAT PERIOD , THE PROVISIONS OF THE TREATY AND OF SECONDARY LAW MUST APPLY AUTOMATICALLY TO THE FRENCH OVERSEAS DEPARTMENTS INASMUCH AS THEY ARE AN INTEGRAL PART OF THE FRENCH REPUBLIC , IT BEING UNDERSTOOD , HOWEVER , THAT IT ALWAYS REMAINS POSSIBLE SUBSEQUENTLY TO ADOPT SPECIFIC MEASURES IN ORDER TO MEET THE NEEDS OF THOSE TERRITORIES .
IT FOLLOWS FROM THESE CONSIDERATIONS THAT ARTICLE 95 APPLIES TO THE TAX TREATMENT OF PRODUCTS COMING FROM THE FRENCH OVERSEAS DEPARTMENTS .
12THEREFORE THE ANSWER TO QUESTION 1 SHOULD BE THAT ARTICLE 227 ( 2 ) OF THE EEC TREATY , INTERPRETED IN THE LIGHT OF ARTICLE 227 ( 1 ), MUST BE TAKEN TO MEAN THAT THE TAX PROVISIONS OF THE TREATY , IN PARTICULAR THE PROHIBITION OF DISCRIMINATION LAID DOWN IN ARTICLE 95 , APPLY TO GOODS COMING FROM THE FRENCH OVERSEAS DEPARTMENTS .
QUESTIONS 2 AND 3 ( TREATMENT OF SPIRITS COMING FROM WITHIN THE COMMUNITY IN RELATION TO ARTICLES 37 , 92 TO 94 AND 95 OF THE TREATY )
13BY QUESTIONS 2 AND 3 THE FINANZGERICHT SEEKS TO OBTAIN AT THE SAME TIME GUIDANCE ON THE INTERPRETATION OF ARTICLE 37 RELATING TO STATE MONOPOLIES OF A COMMERCIAL CHARACTER , OF ARTICLES 92 TO 94 RELATING TO THE ARRANGEMENTS FOR AID AND OF ARTICLE 95 RELATING TO THE NON-DISCRIMINATORY APPLICATION OF INTERNAL TAXATION , IN ORDER TO BE ABLE TO ASSESS THE COMPATIBILITY WITH THE TREATY OF THE PROVISIONS OF NATIONAL LAW IN FAVOUR OF CERTAIN TYPES OF SPIRITS OR CERTAIN CLASSES OF PRODUCERS AND TO DEDUCE FROM SUCH ASSESSMENT THE REQUISITE CONSEQUENCES FOR THE TAX TREATMENT OF IMPORTED SPIRITS COMING FROM WITHIN THE COMMUNITY .
14IT EMERGES FROM A COMPARATIVE STUDY SUPPLIED BY THE COMMISSION AT THE REQUEST OF THE COURT THAT PREFERENTIAL ARRANGEMENTS COMPARABLE TO THOSE CONTAINED IN ARTICLE 79 OF THE BRANNTWEINMONOPOLGESETZ EXIST IN SEVERAL MEMBER STATES , ALBEIT IN WIDELY VARYING FORMS .
IT APPEARS FROM THE SAME STUDY THAT SUCH ARRANGEMENTS CAN EXIST INDEPENDENTLY OF ANY CONNEXION WITH A