BETWEEN THEM WITH A VIEW TO REDUCING OR ABOLISHING FRONTIER FORMALITIES AT THE BELGO-LUXEMBOURG AND BELGO-NETHERLANDS FRONTIERS . ' '
7 IN THEIR VIEW , DUTIES AND CHARGES WHICH HAVE BEEN EVADED MUST THEREFORE BE RECOVERED IN ACCORDANCE WITH THE PROVISIONS IN FORCE WITHIN THE BENELUX ECONOMIC UNION . THESE ARE LAID DOWN IN ARTICLE 5 OF THE SUPPLEMENTARY PROTOCOL TO THE BENELUX CONVENTION OF 29 APRIL 1969 . THAT ARTICLE PROVIDES AS FOLLOWS :
( 1 ) WHERE A DOCUMENT ISSUED OR VALIDATED FOR USE IN MORE THAN ONE COUNTRY IS NOT DISCHARGED OR ONLY INCOMPLETELY DISCHARGED , THE GOODS COVERED BY THAT DOCUMENT SHALL BE SUBJECT TO THE DUTIES , EXCISE AND OTHER CHARGES THAT ARE PAYABLE ON ACCOUNT OF THE FAILURE TO DISCHARGE OR COMPLETELY TO DISCHARGE A NATIONAL DOCUMENT OF THAT KIND IN THE COUNTRY FOR WHICH THE BENELUX DOCUMENT WAS ISSUED OR VALIDATED IN WHICH THE TOTAL AMOUNT OF THOSE CHARGES IS THE HIGHEST .
( 2)THE DUTIES , EXCISE AND OTHER CHARGES AS WELL AS ANY FINES DUE ON ACCOUNT OF THE NON-DISCHARGE OR INCOMPLETE DISCHARGE SHALL BE RECOVERED FOR ITS OWN ACCOUNT BY THE COUNTRY IN WHICH THE DOCUMENT WAS ISSUED OR VALIDATED .
( 3)IF IT IS ASCERTAINED IN WHICH COUNTRY THE GOODS HAVE BEEN PLACED IN THE SITUATION OF GOODS IN RESPECT OF WHICH THE RELEVANT DUES HAVE BEEN PAID , THOSE GOODS SHALL , IN DEROGATION FROM PARAGRAPH ( 1 ), BE SUBJECT TO THE DUTIES , EXCISE AND OTHER CHARGES APPLICABLE IN THAT COUNTRY . IF THE DOCUMENT WAS NOT ISSUED OR VALIDATED IN THAT COUNTRY , THE PROCEEDS OF THE UNCONSOLIDATED CHARGES SHALL , IN DEROGATION FROM PARAGRAPH ( 2 ), BE PAID TO THAT COUNTRY .
THE NETHERLANDS AUTHORITIES TAKE THE VIEW THAT , ACCORDING TO THAT PROVISION , THEY ARE THEREFORE COMPETENT TO RECOVER THE LEVIES .
8 IN ORDER TO RESOLVE THE DISPUTE , THE COLLEGE VAN BEROEP SUBMITTED THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING :
MUST ARTICLE 59 OF REGULATION ( EEC ) NO 542/69 , AS WORDED AND IN FORCE BEFORE 1 JULY 1977 , BE INTERPRETED AS MEANING THAT THE NETHERLANDS MAY APPLY TO A COMMUNITY TRANSIT DOCUMENT A BENELUX AGREEMENT WHICH PROVIDES , IN DEROGATION FROM ARTICLE 36 ( 1 ) OF THAT REGULATION , THAT ACTION TO RECOVER CHARGES MUST BE TAKEN BY THE BENELUX COUNTRY IN WHICH THE DOCUMENT WAS ISSUED , EVEN IF IT IS FOUND THAT AN IRREGULARITY WAS COMMITTED IN THE COURSE OF COMMUNITY TRANSIT IN ANOTHER BENELUX COUNTRY?
9 THE PLAINTIFF IN THE MAIN PROCEEDINGS BELIEVES THAT ARTICLE 59 OF REGULATION NO 542/69 APPLIES ONLY TO INTERNAL BENELUX MATTERS . THE EXCEPTION PROVIDED FOR THEREIN CANNOT THEREFORE EXTEND TO A CASE IN WHICH GOODS ARE IN TRANSIT TO ANOTHER MEMBER STATE , IN THIS CASE ITALY . CONSEQUENTLY , THE RULE IN ARTICLE 36 OF THE REGULATION MUST BE APPLIED . SINCE THE GOODS WERE PUT INTO CIRCULATION IN BELGIUM ,