THE DISPUTE IS CONCERNED EXCLUSIVELY WITH THE DEFINITION OF A SECONDARY RESIDENCE , WHICH IS A MATTER FOR BELGIAN LAW AND FOR THE BELGIAN COURTS . HENCE IT ARGUES THAT THE OFFICIALS CONCERNED MUST AVAIL THEMSELVES OF THE MEANS OF REDRESS AVAILABLE UNDER NATIONAL LAW IN ORDER TO CHALLENGE THE MEASURES AFFECTING THEM .
15 THE SECOND OBJECTION OF INADMISSIBILITY MUST ALSO BE REJECTED . AT THIS STAGE OF THE PROCEDURE , WHICH IS CONCERNED WITH THE QUESTION OF ADMISSIBILITY , IT IS SUFFICIENT FOR THE COMMISSION TO RELY EXPRESSLY ON AN INFRINGEMENT OF THE PROVISIONS OF COMMUNITY LAW IN SUPPORT OF ITS APPLICATION . THE QUESTION WHETHER COMMUNITY LAW HAS ACTUALLY BEEN INFRINGED FALLS TO BE EXAMINED IN CONNECTION WITH THE SUBSTANCE OF THE CASE .
SUBSTANCE
16 THE COMMISSION CONTENDS THAT , BY ADOPTING AS THE CRITERION FOR DETERMINING WHETHER A RESIDENCE IS A SECONDARY RESIDENCE THE FACT THAT THE OCCUPIER IS NOT REGISTERED IN THE POPULATION REGISTERS OF THE MUNICIPALITY , THE MUNICIPAL BY-LAWS IN QUESTION HAVE THE EFFECT OF REQUIRING COMMUNITY OFFICIALS EITHER TO PAY THE TAX OR TO REGISTER IN THE POPULATION REGISTERS OF THE MUNICIPALITY IN ORDER TO REBUT THE PRESUMPTION THAT THEY HAVE A SECONDARY RESIDENCE THERE . ACCORDINGLY , IT MAINTAINS THAT THOSE BY-LAWS ARE INCOMPATIBLE WITH ARTICLE 12 ( B ) OF THE PROTOCOL BECAUSE OF THE TAX IMPLICATIONS INHERENT IN THEIR APPLICATION IN SO FAR AS THEY DID NOT PROVIDE FOR THE EXEMPTION OF PERSONS NOT SUBJECT TO THE REGISTRATION REQUIREMENT . THE COMMISSION EMPHASIZES THAT IT IS IMPOSSIBLE FOR COMMUNITY OFFICIALS TO APPLY FOR REGISTRATION IN THE POPULATION REGISTERS SINCE THEY MAY NOT WAIVE THE PRIVILEGE PROVIDED FOR BY ARTICLE 12 ( B ) WHICH , ACCORDING TO ARTICLE 18 OF THE PROTOCOL , IS CONFERRED UPON THEM IN THE INTERESTS OF THE COMMUNITIES . IT CONSIDERS THAT , BY ADOPTING AND APPLYING THE BY-LAWS AT ISSUE , THE BELGIAN GOVERNMENT HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER ARTICLE 5 OF THE EEC TREATY AND ARTICLE 12 ( B ) OF THE PROTOCOL .
17 FURTHERMORE , THE COMMISSION CONSIDERS THAT SINCE COMMUNITY OFFICIALS OF BELGIAN NATIONALITY ARE REGISTERED IN THE POPULATION REGISTERS AND ARE THEREFORE EXEMPT FROM THE TAX , IT IS ONLY OFFICIALS WHO ARE NATIONALS OF OTHER MEMBER STATES WHO ARE SUBJECT TO THE TAX ; THAT CONSTITUTES DISCRIMINATION ON GROUNDS OF NATIONALITY , WHICH IS PROHIBITED BY ARTICLE 7 OF THE TREATY . THOSE OFFICIALS ARE NOT EVEN ACCORDED THE SAME TREATMENT AS THAT GIVEN TO WORKERS WHO ARE NATIONALS OF OTHER MEMBER STATES AND ARE ESTABLISHED IN BELGIUM . IN THAT REGARD , THE COMMISSION REFERS TO THE JUDGMENT OF THE COURT OF 13 JULY 1983 IN CASE 152/82 ( FORCHERI ( 1983 ) ECR 2323 ).
18 THE BELGIAN GOVERNMENT CONSIDERS THAT A DISTINCTION MUST BE DRAWN BETWEEN THE TWO CATEGORIES OF MUNICIPAL BY-LAWS IN QUESTION . THOSE IN THE FIRST CATEGORY , WHICH LAY DOWN TWO CONDITIONS FOR THE IMPOSITION OF THE