EEC AND THE PORTUGUESE REPUBLIC - RULE AGAINST TAX DISCRIMINATION IN RESPECT OF IMPORTED PRODUCTS - SIMILAR PRODUCT - COMMUNITY CONCEPT - CRITERIA OF ASSESSMENT
( EEC-PORTUGAL AGREEMENT OF 22 JULY 1972 , ART . 21 , PARA . ( 1 ))
Summary
1 . THE MEASURES NEEDED TO IMPLEMENT THE PROVISIONS OF AN AGREEMENT CONCLUDED BY THE COMMUNITY ARE TO BE ADOPTED , ACCORDING TO THE STATE OF COMMUNITY LAW FOR THE TIME BEING IN THE AREAS AFFECTED BY THE PROVISIONS OF THE AGREEMENT , EITHER BY THE COMMUNITY INSTITUTIONS OR BY THE MEMBER STATES . THAT IS PARTICULARLY TRUE OF AGREEMENTS SUCH AS THOSE CONCERNING FREE TRADE WHERE THE OBLIGATIONS ENTERED INTO EXTEND TO MANY AREAS OF A VERY DIVERSE NATURE .
2 . SINCE , ACCORDING TO ARTICLE 228 ( 2 ) OF THE TREATY , THE MEMBER STATES ARE BOUND , IN THE SAME MANNER AS THE INSTITUTIONS OF THE COMMUNITY , BY THE INTERNATIONAL AGREEMENTS WHICH THE LATTER ARE EMPOWERED TO CONCLUDE , THEY FULFIL , IN ENSURING RESPECT FOR COMMITMENTS ARISING FROM AN AGREEMENT CONCLUDED BY THE COMMUNITY INSTITUTIONS , AN OBLIGATION NOT ONLY IN RELATION TO THE NON-MEMBER COUNTRY CONCERNED BUT ALSO AND ABOVE ALL IN RELATION TO THE COMMUNITY WHICH HAS ASSUMED RESPONSIBILITY FOR THE DUE PERFORMANCE OF THE AGREEMENT . THAT IS WHY THE PROVISIONS OF SUCH AN AGREEMENT FORM AN INTEGRAL PART OF THE COMMUNITY LEGAL SYSTEM .
IT FOLLOWS FROM THE COMMUNITY NATURE OF SUCH PROVISIONS THAT THEIR EFFECT IN THE COMMUNITY MAY NOT BE ALLOWED TO VARY ACCORDING TO WHETHER THEIR APPLICATION IS IN PRACTICE THE RESPONSIBILITY OF THE COMMUNITY INSTITUTIONS OR OF THE MEMBER STATES AND , IN THE LATTER CASE , ACCORDING TO THE EFFECTS IN THE INTERNAL LEGAL ORDER OF EACH MEMBER STATE WHICH THE LAW OF THAT STATE ASSIGNS TO INTERNATIONAL AGREEMENTS CONCLUDED BY IT . THEREFORE IT IS FOR THE COURT , WITHIN THE FRAMEWORK OF ITS JURISDICTION IN INTERPRETING THE PROVISIONS OF AGREEMENTS , TO ENSURE THEIR UNIFORM APPLICATION THROUGHOUT THE COMMUNITY .
3 . NEITHER THE NATURE NOR THE STRUCTURE OF THE AGREEMENT BETWEEN THE EEC AND THE PORTUGUESE REPUBLIC MAY PREVENT A TRADER FROM RELYING ON ONE OF ITS PROVISIONS BEFORE A COURT IN THE COMMUNITY , ESPECIALLY AS THE ANSWER TO THE QUESTION WHETHER SUCH A STIPULATION IS UNCONDITIONAL AND SUFFICIENTLY PRECISE TO HAVE DIRECT EFFECT PRESUPPOSES AN ANALYSIS OF THE PROVISION IN THE LIGHT OF THE OBJECT AND PURPOSE OF THE AGREEMENT AND OF ITS CONTEXT .
4 . ACCORDING TO THE GENERAL RULES OF INTERNATIONAL LAW THERE MUST BE BONA FIDE PERFORMANCE OF EVERY AGREEMENT . ALTHOUGH EACH CONTRACTING PARTY IS RESPONSIBLE FOR EXECUTING FULLY THE COMMITMENTS WHICH IT HAS UNDERTAKEN IT IS NEVERTHELESS FREE TO DETERMINE THE LEGAL MEANS APPROPRIATE FOR ATTAINING THAT END IN ITS LEGAL SYSTEM UNLESS THE AGREEMENT , INTERPRETED IN THE LIGHT OF ITS SUBJECT-MATTER AND PURPOSE , ITSELF SPECIFIES THOSE MEANS . SUBJECT TO THAT RESERVATION THE FACT THAT THE COURTS