UNLOADED AND WERE IMPOSED ON ALL SUCH GOODS , REGARDLESS OF THEIR ORIGIN OR THEIR DESTINATION , TOOK THE VIEW THAT THE CONTESTED CHARGES WERE NOT IMPORT LEVIES BUT INTERNAL TAXATION WITHIN THE MEANING OF ARTICLE 95 OF THE TREATY AND ARTICLE III OF GATT .
8 ON THE BASIS OF THOSE CONSIDERATIONS , THE CORTE SUPREMA DI CASSAZIONE TOOK THE VIEW THAT PROBLEMS OF INTERPRETATION AROSE UNDER COMMUNITY LAW IN RELATION TO THE REGULATION ON COMMUNITY TRANSIT , THE TRANSIT AGREEMENT WITH AUSTRIA , THE RULES ON THE COMMON COMMERCIAL POLICY LAID DOWN IN ARTICLE 113 , AND THE RULES ON COMPETITION CONTAINED IN ARTICLE 90 OF THE TREATY .
9 IT ALSO CONSIDERS THAT A QUESTION ARISES IN RELATION TO THE ALLEGED INCOMPATIBILITY OF THE CONTESTED CHARGES WITH ARTICLE V OF GATT ON FREEDOM OF TRANSIT . SINCE THE CORTE SUPREMA DI CASSAZIONE AND THE COURT OF JUSTICE HAD EXPRESSED DIFFERENT VIEWS IN THEIR DECISIONS WITH REGARD TO THE INTERNAL EFFECTS OF GATT , AS IS SHOWN BY THE JUDGMENTS OF 12 DECEMBER 1972 IN JOINED CASES 21 TO 24/72 , INTERNATIONAL FRUIT COMPANY V PRODUKTSCHAP VOOR GROENTEN EN FRUIT ( 1972 ) ECR 1219 , OF 24 OCTOBER 1983 IN CASE 9/73 , SCHLUTER V HAUPTZOLLAMT LORRACH , ( 1973 ) ECR 1135 , AND OF 11 NOVEMBER 1975 IN CASE 38/75 NEDERLANDSE SPOORWEGEN V INSPECTEUR DER INVOERRECHTEN EN ACCIJNZEN , ( 1975 ) ECR 1439 , IT BELIEVES THAT IT IS NOW NECESSARY TO RECONSIDER THE PROBLEM , HAVING REGARD TO THE FACT THAT THE COMMUNITY HAS BEEN SUBSTITUTED FOR THE MEMBER STATES IN RELATION TO COMMITMENTS UNDER GATT , AS HAS BEEN AFFIRMED BY THE COURT OF JUSTICE IN THE JUDGMENTS CITED .
10 IN ORDER TO RESOLVE THOSE PROBLEMS , THE CORTE SUPREMA DI CASSAZIONE HAS FORMULATED FOUR QUESTIONS FOR A PRELIMINARY RULING . THEY ARE WORDED AS FOLLOWS :
( A ) AS A PRELIMINARY POINT :
SINCE THE COMMUNITY HAS BEEN SUBSTITUTED FOR THE MEMBER STATES WITH REGARD TO THE FULFILMENT OF THE OBLIGATIONS LAID DOWN IN GATT , DO THE PROVISIONS OF GATT FALL WITHIN THE MEASURES ON THE INTERPRETATION OF WHICH THE COURT OF JUSTICE HAS JURISDICTION TO GIVE A PRELIMINARY RULING UNDER ARTICLE 177 OF THE TREATY , EVEN WHERE THE NATIONAL COURT IS REQUESTED TO APPLY THEM OR TO INTERPRET THEM WITH REFERENCE TO RELATIONS BETWEEN PARTIES FOR PURPOSES OTHER THAN THAT OF DETERMINING WHETHER OR NOT A COMMUNITY MEASURE IS VALID?
( B ) IF THE FOREGOING QUESTION IS ANSWERED IN THE AFFIRMATIVE :
WHAT , IF ANY , ARE THE EFFECTS WHICH FOLLOW , WITHIN THE LEGAL ORDER OF THE COMMUNITY AND WITHIN THOSE OF THE MEMBER STATES , FROM THE FACT THAT THE COMMUNITY HAS BEEN SUBSTITUTED FOR THE MEMBER STATES WITH REGARD TO THE FULFILMENT OF THE OBLIGATIONS LAID DOWN IN GATT . IF THOSE EFFECTS OCCUR AT DIFFERENT TIMES , WHAT IS THEIR SEQUENCE? IN PARTICULAR , FOR THE PURPOSE OF DEDUCING THEREFROM