WHICH IT IS CALLED UPON TO GIVE .
7 HOWEVER , THOSE CONSIDERATIONS DO NOT IN ANY WAY RESTRICT THE DISCRETION OF THE NATIONAL COURT , WHICH ALONE HAS A DIRECT KNOWLEDGE OF THE FACTS OF THE CASE AND OF THE ARGUMENTS OF THE PARTIES , WHICH WILL HAVE TO TAKE RESPONSIBILITY FOR GIVING JUDGMENT IN THE CASE AND WHICH IS THEREFORE IN THE BEST POSITION TO APPRECIATE AT WHAT STAGE IN THE PROCEEDINGS IT REQUIRES A PRELIMINARY RULING FROM THE COURT OF JUSTICE .
8 HENCE IT IS CLEAR THAT THE NATIONAL COURT ' S DECISION WHEN TO MAKE A REFERENCE UNDER ARTICLE 177 MUST BE DICTATED BY CONSIDERATIONS OF PROCEDURAL ORGANIZATION AND EFFICIENCY TO BE WEIGHED BY THAT COURT .
9 THE REPLY TO THE FIRST QUESTION WHICH HAS BEEN RAISED SHOULD THEREFORE BE THAT UNDER ARTICLE 177 THE DECISION AT WHAT STAGE IN PROCEEDINGS BEFORE IT A NATIONAL COURT SHOULD REFER A QUESTION TO THE COURT OF JUSTICE FOR A PRELIMINARY RULING IS A MATTER FOR THE DISCRETION OF THE NATIONAL COURT .
SECOND QUESTION
10 THE SECOND QUESTION READS AS FOLLOWS :
' ' IS A NATIONAL TAX , SUCH AS THAT IN ISSUE IN THE PRESENT CASE , CONTRARY TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY AND , IN PARTICULAR , TO ARTICLES 9 , 11 , 12 , 16 AND 17 OR 38 TO 46 OF THE SAID TREATY , OR TO ANY OF THEM , OR TO COUNCIL REGULATIONS NOS 804/68 , 805/68 , 3330/74 AND 2727/75 , OR TO ANY OF THEM?
' '
11 THE PURPOSE OF THIS QUESTION FROM THE HIGH COURT IS TO ELICIT THE FEATURES OF INTERPRETATION OF COMMUNITY LAW NECESSARY IN ORDER TO DECIDE WHETHER THE DUTY IS COMPATIBLE WITH COMMUNITY LAW , AND IN PARTICULAR WITH THE PROVISIONS OF THE TREATY PROHIBITING CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES , WITH THOSE RELATING TO THE COMMON AGRICULTURAL POLICY AND WITH THE REGULATIONS OF THE COMMON ORGANIZATION OF THE MARKETS IN THE SECTORS COVERING THE PRODUCTS SUBJECT TO THE DUTY . SINCE ALL THE PRODUCTS CHARGEABLE ARE SUBJECT TO COMMUNITY RULES ON THE COMMON ORGANIZATION OF MARKETS IT IS APPROPRIATE TO CONSIDER THE DUTY FIRST IN RELATION TO THOSE RULES .
12 IN THE OBSERVATIONS WHICH THEY SUBMITTED TO THE COURT THE ASSOCIATIONS OF AGRICULTURAL PRODUCERS , THE PLAINTIFFS IN THE MAIN ACTION IN CASE 36/80 , MAINTAINED , FIRST , THAT THE DUTY CONSTITUTES AN UNLAWFUL INTERFERENCE WITH THE COMMON ORGANIZATION OF THE MARKETS IN QUESTION IN SO FAR AS THE LATTER ATTEMPT TO GUARANTEE A CERTAIN PRICE FOR PRODUCERS . IF THE AMOUNT OF THE DUTY IS TO BE BORNE , AS INTENDED BY THE GOVERNMENT OF IRELAND , BY AGRICULTURAL PRODUCERS , THE LATTER WILL RECEIVE A NET PRICE LOWER THAN THE PRICE ENVISAGED BY THE COMMUNITY AUTHORITIES WHEN THEY FIXED THE TARGET OR GUIDE PRICE , THE INTERVENTION PRICE OR THE MINIMUM PRICE FOR THE PRODUCT IN QUESTION . SUCH A