OF THE OBLIGATIONS LAID DOWN BY THAT AGREEMENT AND THE INTERPRETATION OF SEVERAL PROVISIONS OF GATT WITH REGARD TO THE DUTY FOR ADMINISTRATIVE SERVICES LEVIED ON GOODS IMPORTED INTO ITALY UNDER LAW NO 330 OF 15 JUNE 1950 ,
Grounds
1 BY THREE ORDERS DATED 21 MAY 1981 , WHICH WERE RECEIVED AT THE COURT ON 6 OCTOBER 1981 , THE CORTE SUPREMA DI CASSAZIONE ( SUPREME COURT OF CASSATION ) REFERRED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY THREE QUESTIONS CONCERNING :
ON THE ONE HAND , THE INTERPRETATION OF ARTICLE 177 OF THE EEC TREATY ;
ON THE OTHER HAND , THE EFFECT WITHIN THE COMMUNITY OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE ( GATT ) OF 30 OCTOBER 1947 AND OF THE TARIFF PROTOCOLS CONCLUDED IN THE FRAMEWORK OF GATT BY THE COMMUNITY ON 16 JULY 1962 AND 30 JUNE 1967 ( HEREINAFTER REFERRED TO AS ' ' THE TARIFF PROTOCOLS ' ' ), AND ALSO THE INTERPRETATION OF THE PREAMBLE TO GATT AND OF ARTICLES II , III , VI AND VIII THEREOF , IN CONJUNCTION WITH THE TARIFF PROTOCOLS .
THE CORTE SUPREMA DI CASSAZIONE SUBMITTED THE QUESTIONS IN ORDER TO ENABLE IT TO DETERMINE THE COMPATIBILITY WITH THOSE PROVISIONS OF THE IMPOSITION OF THE AD VALOREM DUTY OF 0.5% FOR ADMINISTRATIVE SERVICES INTRODUCED BY LAW NO 330 OF 15 JUNE 1950 ( HEREINAFTER REFERRED TO AS ' ' THE DUTY FOR ADMINISTRATIVE SERVICES ' ' ).
2 THOSE QUESTIONS AROSE IN THE COURSE OF DISPUTES BETWEEN VARIOUS IMPORTERS AND THE AMMINISTRAZIONE DELLE FINANZE DELLO STATO ( STATE FINANCE ADMINISTRATION , HEREINAFTER REFERRED TO AS ' ' THE ADMINISTRATION ' ' ), CONCERNING THE LEVYING OF THE DUTY FOR ADMINISTRATIVE SERVICES ON VARIOUS GOODS IMPORTED FROM NON-MEMBER COUNTRIES WHICH ARE PARTIES TO GATT . IT APPEARS FROM THE ORDERS FOR REFERENCE THAT THE CONTESTED CHARGES WERE LEVIED BETWEEN 1964 AND 1967 IN CASE 267/81 , BETWEEN 1965 AND 1971 IN CASE 268/81 AND BETWEEN OCTOBER AND DECEMBER 1963 IN CASE 269/81 . AT FIRST INSTANCE AND ON APPEAL , THE IMPORTERS OBTAINED AN ORDER AGAINST THE ADMINISTRATION FOR THE REFUND OF THE DUTY PAID . THE ADMINISTRATION THEN LODGED APPEALS IN CASSATION BEFORE THE CORTE SUPREMA DI CASSAZIONE
BACKGROUND TO THE DISPUTE
3 IT SHOULD BE NOTED THAT ITALY ACCEDED TO GATT BY THE ANNECY PROTOCOL OF 10 OCTOBER 1949 , WHICH WAS BROUGHT INTO FORCE BY THE LAW OF 5 APRIL 1950 . THE TARIFF CONCESSIONS GRANTED BY ITALY AT THAT TIME ARE CONTAINED IN SCHEDULE XXVII , ANNEXED TO GATT . THE SCHEDULE WAS RENEGOTIATED DURING SEVERAL TARIFF CONFERENCES WHICH TOOK PLACE BETWEEN 1950 AND 1960 .
4 AT THE END OF THE ' ' DILLON ROUND ' ' , WHICH TOOK PLACE FROM 1960 TO 1961 AND IN WHICH THE COMMUNITY TOOK PART FOR THE FIRST TIME , SCHEDULE XL ( EEC ) WAS DRAWN UP TO REPLACE THE EARLIER SCHEDULES OF CONCESSIONS OF