ARTICLE 235 OF THE TREATY, EXAMINATION OF THE QUESTION RAISED HAS EXPOSED NO FACTOR WHICH IS CAPABLE OF AFFECTING ITS VALIDITY .
THE SECOND QUESTION
7 IN THE SECOND QUESTION ON THE INTERPRETATION OF ARTICLE 11 ( 2 ) ( B ) ( SECOND BRANCH OF THE ALTERNATIVE ) OF REGULATION NO 803/68, IT IS ASKED WHETHER IT IS NECESSARY " THAT ANOTHER PRICE OF A DEFINITE AMOUNT HAS BEEN FIXED BETWEEN THE SELLER AND THE BUYER, OR OTHER BUYERS, FOR CASH PAYMENT " OR WHETHER IT IS SUFFICIENT IF THE PRICE FOR FORWARD PAYMENT INCLUDES A CHARGE FOR CREDIT .
8 IT FOLLOWS FROM THE PROVISION IN DISPUTE THAT THE PRICE TO TAKE INTO ACCOUNT IN DETERMINING THE VALUE FOR CUSTOMS PURPOSES IN THE CASE OF DEFERRED PAYMENT IS THE PRICE FOR FORWARD PAYMENT, UNLESS A DISCOUNT FOR CASH PAYMENT WAS PROVIDED OR THE EXISTENCE OF A DIFFERENT PRICE FOR CASH PAYMENT WAS PROVED AT THE CUSTOMS DEPARTMENT .
9 TO INTERPRET THIS LAST PROVISION, ONE MUST TAKE ACCOUNT OF ITS AIM WHICH IS TO ESTABLISH THE VALUE OF GOODS, EXPRESSED AS A SPECIFIC SUM WHICH CAN BE TAKEN AS THE BASIS FOR CALCULATING THE CUSTOMS DUTY TO BE IMPOSED ON THE GOODS .
IT FOLLOWS THAT THE DIFFERENT PRICE, THE EXISTENCE OF WHICH COULD BE PROVED IF NECESSARY, IS TO BE EXPRESSED IN FIGURES .
THAT IS NOT ONLY BECAUSE THE PRICE FOR FORWARD PAYMENT INCLUDES CREDIT CHARGES AND BECAUSE OF THE ABSENCE OF ANY POWER ON THE PART OF THE BUYER OR OTHER BUYERS IN SIMILAR CIRCUMSTANCES TO CARRY OUT THEIR OBLIGATIONS UNDER THE CONTRACT BY PAYING BEFORE THE STIPULATED TIME A SPECIFIC PRICE LOWER THAN THE PRICE FOR FORWARD PAYMENT .
10 IT IS FOR THE NATIONAL COURT TO JUDGE IN EVERY CASE OF THIS KIND, WHETHER OR NOT PROOF HAS BEEN FURNISHED OF THE EXISTENCE OF A DIFFERENT PRICE WITHIN THE MEANING INDICATED ABOVE .
11 AS REGARDS THIS QUESTION ONE MUST REPLY THAT IT IS INADEQUATE AS PROOF OF THE EXISTENCE OF A PRICE DIFFERENT FROM THE PRICE FOR FORWARD PAYMENT TO SHOW THAT THE PRICE FOR FORWARD PAYMENT PAYABLE INCLUDES CREDIT CHARGES . WHAT MUST BE PROVED IS THE EXISTENCE OF ANOTHER PRICE OF A DEFINITE AMOUNT FOR WHICH THE BUYER OR OTHER BUYERS IN SIMILAR CIRCUMSTANCES ARE ENTITLED TO SETTLE IN THE EVENT OF PAYMENT BEFORE THE AGREED DATE .
Decision on costs
12 THE COSTS INCURRED BY THE COUNCIL AND THE COMMISSION OF THE EUROPEAN COMMUNITIES WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT ARE NOT RECOVERABLE .
AS THESE PROCEEDINGS ARE, INSOFAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE BUNDESFINANZHOF, THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
THE COURT
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE BUNDESFINANZHOF BY ORDER DATED 23 JANUARY 1973, HEREBY RULES :
1 . THE BASIS OF AUTHORIZATION FOR REGULATION NO 803/68/EEC OF THE