.
14 FINANCIAL CHARGES WITHIN A GENERAL SYSTEM OF INTERNAL TAXATION APPLYING SYSTEMATICALLY TO DOMESTIC AND IMPORTED PRODUCTS ACCORDING TO THE SAME CRITERIA ARE NOT TO BE CONSIDERED AS CHARGES HAVING EQUIVALENT EFFECT .
15/17 THE SITUATION WOULD BE DIFFERENT, HOWEVER, IF SUCH A DUTY, WHICH IS LIMITED TO PARTICULAR PRODUCTS, HAD THE SOLE PURPOSE OF FINANCING ACTIVITIES FOR THE SPECIFIC ADVANTAGE OF THE TAXED DOMESTIC PRODUCTS, SO AS TO MAKE GOOD, WHOLLY OR IN PART, THE FISCAL CHARGE IMPOSED UPON THEM . SUCH A FISCAL DEVICE WOULD IN FACT ONLY APPEAR TO BE A SYSTEM OF INTERNAL TAXATION AND ACCORDINGLY COULD BY REASON OF ITS PROTECTIVE CHARACTER BE TERMED A CHARGE HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES, SO AS TO BRING ARTICLE 13 ( 2 ) INTO OPERATION . SUCH A DEFINITION WOULD NEVERTHELESS IMPLY A CLEARLY ESTABLISHED CONNEXION BETWEEN, ON THE ONE HAND, THE COLLECTION OF A FISCAL DUTY LEVIED WITHOUT DISTINCTION ON THE PRODUCTS IN QUESTION, WHETHER DOMESTIC OR IMPORTED AND, ON THE OTHER HAND, THE ADVANTAGE WHICH ENURES ONLY FOR THE BENEFIT OF THE DOMESTIC PRODUCTS BY REASON OF THE PROCEEDS OF THAT SAME DUTY .
18 ACCORDINGLY THE ANSWER TO THE FIRST QUESTION MUST BE THAT A DUTY FALLING WITHIN A GENERAL SYSTEM OF INTERNAL TAXATION APPLYING SYSTEMATICALLY TO DOMESTIC AND IMPORTED PRODUCTS ACCORDING TO THE SAME CRITERIA CAN NEVERTHELESS CONSTITUTE A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY ON IMPORTS WHEN SUCH DUTY IS INTENDED EXCLUSIVELY TO SUPPORT ACTIVITIES WHICH SPECIFICALLY BENEFIT THE TAXED DOMESTIC PRODUCT .
19/20 THE SECOND QUESTION ASKS WHETHER ARTICLE 13 ( 2 ) IS DIRECTLY APPLICABLE AND IF IT CONFERS ON PRIVATE INDIVIDUALS A SUBJECTIVE RIGHT OF IMMUNITY TO CHARGES PROHIBITED BY THIS PROVISION . IT FURTHER ASKS WHETHER THIS SUBJECTIVE RIGHT DATES FROM 31 DECEMBER 1969 ( THE DATE WHEN THE TRANSITIONAL PERIOD CAME TO AN END ) OR FROM 1 JULY 1968, THE DATE WHEN CUSTOMS DUTIES WITHIN THE COMMUNITY WERE ABOLISHED . THESE QUESTIONS HAVE BEEN PUT IN THE EVENT THAT THE DUTY IN QUESTION BE CONSIDERED AS A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY .
21 IT IS A MATTER FOR THE NATIONAL COURT TO DEFINE THE DUTY IN QUESTION, EITHER AS A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY OR, ON THE BASIS OF THE LEGAL CRITERIA OUTLINED ABOVE, AS INTERNAL TAXATION WITHIN THE MEANING OF ARTICLE 95 . ACCORDINGLY, IN ORDER TO PROVIDE FOR THE POSSIBILITY OF THIS BEING RELEVANT, AN ANSWER MUST BE GIVEN TO THE QUESTION PUT .
22/25 AS THE COURT HAS ALREADY INDICATED IN ITS JUDGMENT OF 19 JUNE 1973 TO WHICH REFERENCE HAS BEEN MADE, ARTICLE 13 ( 2 ) LENDS ITSELF, BY ITS VERY NATURE, TO PRODUCING DIRECT EFFECTS IN THE LEGAL RELATIONS BETWEEN MEMBER STATES AND THEIR SUBJECTS . SUBJECT TO ANY SPECIFIC PROVISIONS, SUCH EFFECT OCCURRED AS FROM THE END OF THE TRANSITIONAL PERIOD, NAMELY 1 JANUARY 1970 . IN FACT THE COUNCIL'S DECISION OF 26 JULY