EFFECTS OF IMPEDING THE PROPER FUNCTIONING OF THE MACHINERY ESTABLISHED AS PART OF THE RELEVANT COMMON ORGANIZATIONS FOR THE FORMATION OF COMMON PRICES AND TO REGULATE MARKET SUPPLIES .
IT IS FOR THE NATIONAL COURT TO DECIDE WHETHER , AND IF SO TO WHAT EXTENT , THE DUTY WHICH IT IS CALLED UPON TO CONSIDER IN FACT HAS SUCH EFFECTS .
3 . EVEN IF IT IS APPLIED TO LIVESTOCK EXPORTED ON THE HOOF WHEN THEY ARE DELIVERED FOR EXPORT , A NATIONAL DUTY DOES NOT FALL WITHIN THE PROHIBITION OF CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES ON EXPORTS IF IT IS ALSO APPLIED , SYSTEMATICALLY AND IN ACCORDANCE WITH THE SAME CRITERIA , TO LIVESTOCK WHICH ARE NOT BEING EXPORTED , AT THE TIME OF THEIR DELIVERY FOR SLAUGHTER .
Parties
IN JOINED CASES 36 AND 71/80 ,
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE HIGH COURT OF IRELAND FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN
IRISH CREAMERY MILK SUPPLIERS ASSOCIATION AND OTHERS
AND
GOVERNMENT OF IRELAND AND OTHERS
AND BETWEEN
MARTIN DOYLE AND OTHERS
AND
AN TAOISEACH AND OTHERS
Subject of the case
ON THE INTERPRETATION OF THE EEC TREATY , IN PARTICULAR OF ARTICLES 9 , 11 , 12 , 16 , 17 AND 38 TO 46 AND OF ARTICLE 177 THEREOF AND OF THE COUNCIL REGULATIONS ON THE COMMON ORGANIZATION OF THE MARKETS IN CEREALS , MILK PRODUCTS , BEEF AND VEAL AND SUGAR ,
Grounds
1 BY AN ORDER OF 25 OCTOBER 1979 WHICH WAS RECEIVED AT THE COURT ON 28 JANUARY 1980 THE HIGH COURT OF IRELAND REFERRED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY TWO QUESTIONS , ONE OF WHICH CONCERNS THE INTERPRETATION OF THE SAID ARTICLE 177 WHILST THE OTHER SEEKS ELUCIDATION ON THE FEATURES OF INTERPRETATION OF COMMUNITY LAW WHICH IT REQUIRES IN ORDER TO DECIDE WHETHER A TEMPORARY EXCISE DUTY OF 2% IMPOSED BY THE GOVERNMENT OF IRELAND IN 1979 ON THE VALUE OF CERTAIN AGRICULTURAL PRODUCTS WAS IN CONFORMITY WITH THAT LAW . BY AN ORDER OF 29 NOVEMBER 1979 WHICH WAS RECEIVED AT THE COURT ON 6 MARCH 1980 THE SAME NATIONAL COURT RAISED ALMOST IDENTICAL QUESTIONS IN ANOTHER CASE BEFORE IT .
2 ACCORDING TO THE CASE-FILES THE DUTY IN QUESTION WAS IMPOSED FROM 1 MAY TO 31 DECEMBER 1979 ON FRESH MILK AND LIVE BOVINE ANIMALS , AND FROM 1 AUGUST TO 31 DECEMBER 1979 ON CERTAIN CEREALS , NAMELY WHEAT , OATS AND BARLEY , AS WELL AS ON SUGAR BEET . SUBJECT TO CERTAIN EXCEPTIONS , MAINLY OF A SOCIAL NATURE , THE DUTY WAS APPLICABLE TO SUCH PRODUCTS AT THE TIME OF DELIVERY FOR PROCESSING , STORAGE OR EXPORT . IT DID NOT APPLY TO IMPORTED PRODUCTS EXCEPT FOR IMPORTED BOVINE ANIMALS WHICH HAD BEEN IN IRELAND FOR MORE THAN 14 DAYS , WHICH WERE REGARDED AS IRISH CATTLE . THE DUTY ,