- WHICH COMES FROM OUTSIDE THE EUROPEAN CLIMATIC ZONE .
19WITH REGARD TO THESE DIFFICULTIES OF COMPARISON , IT MUST BE EMPHASIZED THAT THE FIRST PARAGRAPH OF ARTICLE 95 REFERS TO BOTH ' ' DIRECT ' ' AND ' ' INDIRECT ' ' DISCRIMINATION , AND THAT THE APPLICATION OF THAT PROVISION IS BASED NOT ON A STRICT REQUIREMENT THAT THE PRODUCTS SHOULD BE IDENTICAL BUT ON THEIR ' ' SIMILARITY ' ' .
FURTHERMORE , THE SECOND PARAGRAPH OF ARTICLE 95 PROHIBITS ANY SYSTEM OF INTERNAL TAXATION WHICH IS ' ' OF SUCH A NATURE AS TO AFFORD INDIRECT PROTECTION TO OTHER PRODUCTS ' ' .
IT FOLLOWS THAT THE SPECIAL ADVANTAGES PROVIDED BY NATIONAL LEGISLATION FOR CERTAIN TYPES OF SPIRITS OR CERTAIN CLASSES OF PRODUCERS COULD BE CLAIMED FOR IMPORTED COMMUNITY SPIRITS WHEREVER THE CRITERIA UNDERLYING THE FIRST AND SECOND PARAGRAPHS OF ARTICLE 95 ARE SATISFIED .
20THEREFORE THE ANSWER TO QUESTIONS 2 AND 3 SHOULD BE THAT WHERE NATIONAL TAX LEGISLATION FAVOURS CERTAIN CLASSES OF PRODUCERS OR THE PRODUCTION OF CERTAIN TYPES OF SPIRITS BY MEANS OF TAX EXEMPTIONS OR THE GRANT OF REDUCED RATES OF TAXATION , EVEN IF SUCH ADVANTAGES BENEFIT ONLY A SMALL PROPORTION OF DOMESTIC PRODUCTION OR ARE GRANTED FOR SPECIAL SOCIAL REASONS , THOSE ADVANTAGES MUST BE EXTENDED TO IMPORTED COMMUNITY SPIRITS WHICH FULFIL THE SAME CONDITIONS , TAKING INTO ACCOUNT THE CRITERIA WHICH UNDERLIE THE FIRST AND SECOND PARAGRAPHS OF ARTICLE 95 .
QUESTIONS 4 AND 5 ( TAX ARRANGEMENTS FOR SPIRITS COMING FROM NON-MEMBER COUNTRIES )
21QUESTIONS 4 AND 5 CONCERN THE TAXATION ARRANGEMENTS FOR SPIRITS COMING FROM NON-MEMBER COUNTRIES .
BY ITS REFERENCE TO ARTICLE 9 OF THE EEC TREATY AND REGULATION NO 950/68 OF THE COUNCIL OF 28 JUNE 1968 ON THE COMMON CUSTOMS TARIFF ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1968 ( I ), P . 275 ), THE FINANZGERICHT INDICATES THAT IT IS CONCERNED BY THE QUESTION WHETHER , ASSUMING THAT CERTAIN TAX ARRANGEMENTS WERE ACKNOWLEDGED TO BE DISCRIMINATORY IN RELATION TO IMPORTED GOODS , SUCH A DIFFERENCE OF TREATMENT WOULD FALL UNDER THE PROHIBITION ON CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES OR WHETHER IT SHOULD BE REGARDED AS AN INCREASE IN THE COMMON CUSTOMS TARIFF DUTIES WHICH WOULD BE INCOMPATIBLE WITH THE UNIFORM NATURE OF THAT TARIFF .
22IN THIS CONNEXION IT MUST BE POINTED OUT , FIRST , THAT THE PURPOSE OF ARTICLE 9 OF THE TREATY IS ONLY TO PROHIBIT CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES IN TRADE ' ' BETWEEN MEMBER STATES ' ' , SO THAT THAT PROVISION DOES NOT CONCERN THE IMPORTATION OF PRODUCTS FROM NON-MEMBER COUNTRIES , AND , SECONDLY , THAT SAVE IN EXCEPTIONAL CIRCUMSTANCES ONE AND THE SAME CHARGE TO TAX CANNOT BE CLASSIFIED BOTH AS INTERNAL TAXATION AND AS A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY ( JUDGMENT OF 18 JUNE 1975 IN CASE 94/74 IGAV ( 1975 ) ECR 699 , AND JUDGMENT OF 2 MARCH 1977