REGULATION NO 1822/77 , AS AMENDED AND SUPPLEMENTED , WHICH CREATED AND GOVERN THE CO-RESPONSIBILITY LEVY FOR MILK - WHICH DOES NOT APPEAR AMONG THE SO-CALLED ' ' OWN RESOURCES ' ' REFERRED TO IN THE COUNCIL DECISION OF 21 APRIL 1970 - TO BE INTERPRETED AS MEANING THAT THAT LEVY IS NOT A TAX?
( 2)MUST REGULATION NO 1079/77 AND REGULATION NO 1822/77 AND IN PARTICULAR ARTICLE 2 OF REGULATION NO 1079/77 AND ARTICLE 2 OF REGULATION NO 1822/77 , INTRODUCING A CO-RESPONSIBILITY LEVY WHICH APPLIES IN AN IDENTICAL MANNER TO PRODUCTS WHICH DIFFER IN COMPOSITION AND ARE THEREFORE LIKELY TO LEAD TO BUTTER AND POWDERED-MILK SURPLUSES IN DIFFERING DEGREES , BE REGARDED AS UNLAWFUL , ON THE GROUNDS THAT THEY BREACH THE PRINCIPLE OF NON-DISCRIMINATION CONTAINED IN ARTICLE 40 ( 3 ) OF THE TREATY AND REPRESENT A MISUSE OF POWERS BY REASON OF THEIR MANIFEST INCONSISTENCY , AND ACCORDINGLY NOT BE APPLIED?
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THE FIRST QUESTION : THE NATURE OF THE CO-RESPONSIBILITY LEVY
13 THE PLAINTIFF IN THE MAIN PROCEEDINGS TAKES THE VIEW THAT THE LEVY IS NOT A TAX . HE DRAWS ATTENTION TO THE FACT THAT THE LEVY IS NOT INCLUDED IN THE COMMUNITY ' S OWN RESOURCES BUT IS USED DIRECTLY TO COVER THE COST OF CERTAIN MEASURES PROVIDED FOR IN ARTICLE 4 OF REGULATION NO 1079/77 , TO EXPAND THE MARKETS FOR MILK PRODUCTS . MOREOVER , HE POINTS OUT THAT ARTICLE 5 OF THAT REGULATION PROVIDES THAT ' THE CO-RESPONSIBILITY LEVY AND THE MEASURES REFERRED TO IN ARTICLE 4 SHALL BE CONSIDERED AS FORMING PART OF THE MEASURES TO STABILIZE AGRICULTURAL MARKETS ' . ALTHOUGH IT IS NOT FOR THE COURT TO RESOLVE THE QUESTION OF JURISDICTION RAISED BY THE PRETORE , IT MAY INDICATE THE PRINCIPLES OF COMMUNITY LAW WHICH MAY ASSIST THE NATIONAL COURT TO RESOLVE THE QUESTION . ON THAT POINT THE PLAINTIFF REFERS TO THE JUDGMENT OF THE COURT OF 19 DECEMBER 1968 IN CASE 13/68 ( SALGOIL V ITALY ( 1968 ) ECR 453 ).
14 THE ITALIAN GOVERNMENT CONSIDERS THAT THE QUESTION WHETHER OR NOT THE CO-RESPONSIBILITY LEVY MUST BE REGARDED AS A TAX FOR THE PURPOSES OF DETERMINING NATIONAL JURISDICTION IS NOT A QUESTION CONCERNING THE INTERPRETATION OF COMMUNITY LAW . THAT QUESTION MUST THEREFORE BE ANSWERED BY THE NATIONAL COURT IN ACCORDANCE WITH ITS OWN LEGAL SYSTEM , AS THE COURT CONFIRMED IN PARAGRAPH 3 OF THE OPERATIVE PART OF THE JUDGMENT OF 19 DECEMBER 1968 CITED BY THE PLAINTIFF , IN WHICH IT STATED , WITH REGARD TO THE PROTECTION OF THE RIGHTS CONFERRED BY THE TREATY , THAT ' IT IS FOR THE LEGAL SYSTEM OF EACH MEMBER STATE TO DETERMINE WHICH COURT HAS JURISDICTION , AND FOR THIS PURPOSE TO CLASSIFY THOSE RIGHTS ACCORDING TO THE CRITERIA OF NATIONAL LAW ' . THE ITALIAN GOVERNMENT CONSIDERS THAT THE FACT THAT THE CO-RESPONSIBILITY LEVY IS A MEASURE DESIGNED TO STABILIZE THE MARKETS AND THE FACT THAT THE LEVY IS NOT AMONG THE