TRANSIT AGREEMENT WITH AUSTRIA .
12 IN RELATION TO THE APPLICATION OF ARTICLE V OF GATT , IT SHOULD BE NOTED THAT , ACCORDING TO ARTICLE XXIV ( 8 ) THEREOF , THE COMMUNITY MUST BE REGARDED AS A SINGLE CUSTOMS TERRITORY BECAUSE ACCORDING TO ARTICLE 9 OF THE EEC TREATY IT IS BASED ON THE PRINCIPLE OF A CUSTOMS UNION . IT FOLLOWS FROM THAT THAT THE RULES CONTAINED IN GATT GOVERN ONLY THE COMMUNITY ' S RELATIONS WITH THE OTHER CONTRACTING PARTIES AND CANNOT BE APPLIED WITHIN THE COMMUNITY ITSELF .
13 FOR THAT REASON THE COURT CONSIDERS IT ADVISABLE IN THE FIRST PLACE TO DETERMINE THE RULES GOVERNING GOODS IN TRANSIT UNDER COMMUNITY LAW ALONE . CONSEQUENTLY IT WILL EXAMINE FIRST THE FOURTH QUESTION ( D ) IN CONJUNCTION WITH THE THIRD QUESTION ( C ), DISTINGUISHING THE RULES RELATING TO GOODS IN TRANSIT TO A MEMBER STATE , IN THIS CASE THE FEDERAL REPUBLIC OF GERMANY , FROM THOSE APPLICABLE TO GOODS IN TRANSIT TO A NON-MEMBER COUNTRY , NAMELY AUSTRIA .
THE RULES GOVERNING TRANSIT WITHIN THE COMMUNITY
14 BY QUESTION ( D ), THE CORTE SUPREMA DI CASSAZIONE ASKS WHETHER THE APPLICATION TO GOODS IN TRANSIT OF CHARGES IMPOSED BY REASON OF LOADING OR UNLOADING ON ALL GOODS WITHOUT DISTINCTION , REGARDLESS OF THEIR ORIGIN OR DESTINATION , IS COMPATIBLE WITH THE PRINCIPLES ON WHICH THE COMMUNITY LEGAL ORDER IS BASED AND IN PARTICULAR WITH REGULATION NO 542/69 ON COMMUNITY TRANSIT , WHERE THE OPERATIONS OF UNLOADING , LOADING AND FORWARDING TO THE MARKET FOR WHICH THEY ARE FINALLY INTENDED ARE CARRIED OUT EXCLUSIVELY BY A COMMERCIAL UNDERTAKING USING INSTALLATIONS AND PLANT CONSTRUCTED , MANAGED AND MAINTAINED BY THAT UNDERTAKING , WITHOUT THE PROVISION OF ANY DIRECT OR SPECIFIC SERVICE BY A PUBLIC PORT AUTHORITY .
15 BY QUESTION ( C ), THE CORTE SUPREMA DI CASSAZIONE ASKS WHETHER SUCH CHARGES ARE COMPATIBLE WITH ARTICLE V ( 3 ) OF GATT .
16 THE CUSTOMS UNION ESTABLISHED BY PART TWO , TITLE I , CHAPTER 1 OF THE EEC TREATY NECESSARILY IMPLIES THAT THE FREE MOVEMENT OF GOODS BETWEEN MEMBER STATES SHOULD BE ENSURED . THAT FREEDOM COULD NOT ITSELF BE COMPLETE IF IT WERE POSSIBLE FOR THE MEMBER STATES TO IMPEDE OR INTERFERE IN ANY WAY WITH THE MOVEMENT OF GOODS IN TRANSIT . IT IS THEREFORE NECESSARY , AS A CONSEQUENCE OF THE CUSTOMS UNION AND IN THE MUTUAL INTEREST OF THE MEMBER STATES , TO ACKNOWLEDGE THE EXISTENCE OF A GENERAL PRINCIPLE OF FREEDOM OF TRANSIT OF GOODS WITHIN THE COMMUNITY . THAT PRINCIPLE IS , MOREOVER , CONFIRMED BY THE REFERENCE TO ' ' TRANSIT ' ' IN ARTICLE 36 OF THE TREATY .
17 IN THAT REGARD IT MUST BE NOTED THAT THE SAME GENERAL PRINCIPLE OF FREEDOM WAS THE INSPIRATION BEHIND REGULATION NO 542/69 ON COMMUNITY TRANSIT AND ALSO COUNCIL REGULATION NO 222/77 OF 13 DECEMBER 1976 ( OFFICIAL JOURNAL 1977 , L 38 , P . 1