TO THE QUESTIONS REFERRED TO IT BY THE PRETURA DI ABBIATEGRASSO BY ORDER OF 16 JULY 1976 HEREBY RULES :
1 . A DUTY FALLING WITHIN A GENERAL SYSTEM OF INTERNAL TAXATION APPLYING TO DOMESTIC PRODUCTS AS WELL AS TO IMPORTED PRODUCTS ACCORDING TO THE SAME CRITERIA CAN CONSTITUTE A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY ON IMPORTS ONLY IF IT HAS THE SOLE PURPOSE OF FINANCING ACTIVITIES FOR THE SPECIFIC ADVANTAGE OF THE TAXED DOMESTIC PRODUCT , IF THE TAXED PRODUCT AND THE DOMESTIC PRODUCT BENEFITING FROM IT ARE THE SAME , AND IF THE CHARGES IMPOSED ON THE DOMESTIC PRODUCT ARE MADE GOOD IN FULL .
2 . UNDER REGULATION ( EEC ) NO 3330/74 THE COMMUNITY IS , IN THE ABSENCE OF EXPRESS DEROGATION , ALONE COMPETENT TO ADOPT SPECIFIC MEASURES INVOLVING INTERVENTION IN THE MACHINERY OF PRICE FORMATION , IN PARTICULAR BY LIMITING THE EFFECTS OF AN ALTERATION IN THE LEVEL OF COMMUNITY PRICES , WHETHER AS REGARDS INTERVENTION PRICES OR THE RATE OF EXCHANGE OF THE NATIONAL CURRENCY IN RELATION TO THE UNIT OF ACCOUNT ; AN INFRINGEMENT IN THIS RESPECT OF REGULATION ( EEC ) NO 3330/74 MAY BE THE SUBJECT OF PROCEEDINGS BEFORE THE NATIONAL COURTS BROUGHT BY ANY NATURAL OR LEGAL PERSON WHOSE STOCKS HAVE BEEN SUBJECT TO THE NATIONAL MEASURE .