APPLIES TO PRODUCTS ORIGINATING IN THE COMMUNITY OR IN PORTUGAL :
' ' ( I ) WHICH FALL WITHIN CHAPTERS 25 TO 99 OF THE BRUSSELS NOMENCLATURE , EXCLUDING THE PRODUCTS LISTED IN ANNEX I ;
( II)WHICH ARE SPECIFIED IN PROTOCOLS NOS 2 AND 8 , WITH DUE REGARD TO THE ARRANGEMENTS PROVIDED FOR IN THOSE PROTOCOLS . ' '
34 PORT WINES ARE MENTIONED IN ARTICLE 4 OF PROTOCOL NO 8 RELATING TO THE RULES APPLICABLE TO CERTAIN AGRICULTURAL PRODUCTS . ARTICLE 4 PROVIDES THAT DUTIES ON IMPORTS INTO THE COMMUNITY OF THE PRODUCTS LISTED THEREIN AND ORIGINATING IN PORTUGAL ARE TO BE REDUCED IN THE PROPORTIONS AND WITHIN THE LIMITS OF THE TARIFF QUOTA INDICATED FOR EACH OF THEM .
35 IT IS APPARENT FROM THOSE PROVISIONS THAT THE AGREEMENT APPLIES TO PORT WINES SUBJECT TO CERTAIN LIMITATIONS REGARDING THE ABOLITION OF CUSTOMS DUTIES . ON THE OTHER HAND THE ARRANGEMENTS LAID DOWN IN THE PROTOCOL IN NO WAY AFFECT THE PROHIBITION OF TAX DISCRIMINATION CONTAINED IN THE FIRST PARAGRAPH OF ARTICLE 21 OF THE AGREEMENT .
36 THE LAST PART OF THE FIRST QUESTION MUST THEREFORE BE ANSWERED TO THE EFFECT THAT THE FIRST PARAGRAPH OF ARTICLE 21 OF THE AGREEMENT BETWEEN THE COMMUNITY AND PORTUGAL ALSO APPLIES TO THE IMPORTATION OF PORT WINES .
SECOND QUESTION
37 IN THIS QUESTION THE BUNDESFINANZHOF SEEKS TO OBTAIN THE CRITERIA FOR INTERPRETATION WHICH IT NEEDS IN ORDER TO BE ABLE TO DECIDE WHETHER THE TAX TREATMENT TO WHICH THE NATIONAL AUTHORITIES HAVE SUBJECTED IMPORTED PORT WINES IS CONTRARY TO THE FIRST PARAGRAPH OF ARTICLE 21 OF THE AGREEMENT BETWEEN THE COMMUNITY AND PORTUGAL . IN ORDER TO ANSWER THAT QUESTION IT IS NECESSARY TO COMPARE THE PROVISION AS IT HAS BEEN INTERPRETED ABOVE WITH THE FACTS AS THEY APPEAR IN THE ORDER MAKING THE REFERENCE .
38 QUESTION 2 ( A ) ESSENTIALLY ASKS WHETHER THE FIRST PARAGRAPH OF ARTICLE 21 OF THE AGREEMENT ALLOWS THE FEDERAL REPUBLIC OF GERMANY TO APPLY TO SPIRITS ADDED TO PORT WINES THE TAX ON SPIRITS AT THE FULL RATE OR WHETHER THAT PROVISION REQUIRES THE MEMBER STATE TO APPLY THE REDUCED RATE OF TAX WHICH PARAGRAPH 79 ( 2 ) OF THE BRANNTWEINMONOPOLGESETZ PROVIDED FOR ALCOHOL PRODUCED BY FRUIT FARM COOPERATIVE DISTILLERIES WITHIN THE LIMITS OF THEIR RIGHTS TO DISTIL .
39 THE PARTICULARS IN THE ORDER MAKING REFERENCE DO NOT SHOW WHETHER OR NOT THE ALCOHOL ADDED TO THE IMPORTED PORT WINES WAS PRODUCED IN CONDITIONS COMPARABLE TO THOSE ON WHICH THE REDUCTION IN THE SPIRITS SURCHARGE GRANTED TO FRUIT FARM COOPERATIVE DISTILLERIES DEPENDED . ON THE OTHER HAND IT IS APPARENT FROM THOSE PARTICULARS THAT THE FRUIT FARM COOPERATIVE DISTILLERIES REFERRED TO BY THE NATIONAL LAW DO NOT PRODUCE ALCOHOL SUITABLE FOR ADDING TO LIQUEUR WINES .
40 IT THUS APPEARS THAT THERE WAS NO DOMESTIC ALCOHOL ON THE MARKET OF THE FEDERAL REPUBLIC OF GERMANY SUITABLE FOR ADDING TO WINE TO PRODUCE A LIQUEUR WINE WHICH WAS SIMILAR