A CHARGE OF THAT KIND BE REGARDED INSTEAD AS INTERNAL TAXATION WITHIN THE MEANING OF ARTICLE 95 OF THE EEC TREATY IN VIEW OF THE FACT THAT, AS ITS NAME INDICATES, IT IS IMPOSED ON THE CONSUMPTION OF THE GOODS IN QUESTION AND NOT ON THE IMPORTATION THEREOF, EVEN IF IT IS IN FACT COLLECTED WHEN THE GOODS ARE CLEARED THROUGH CUSTOMS AND IS IMPOSED ONLY ON BANANAS AND NOT ON ANY OTHER KIND OF FRUIT?
3 . IF IT IS TO BE REGARDED AS INTERNAL TAXATION, IS THE CHARGE IN QUESTION CONTRARY TO THE SECOND PARAGRAPH OF ARTICLE 95 AND AS SUCH PROHIBITED, INASMUCH AS ITS PURPOSE IS TO PROTECT OTHER FRUIT, IN PARTICULAR ALL FRUIT GROWN IN ITALY?
4 . IF THE MATTER FALLS TO BE CONSIDERED, MUST ARTICLE 95 BE APPLIED ONLY TO PRODUCTS ORIGINATING IN THE MEMBER STATES OF THE COMMUNITY OR ALSO TO PRODUCTS WHICH ARE IN FREE CIRCULATION?
5 . IF ARTICLE 95 OF THE EEC TREATY IS HELD TO BE INAPPLICABLE TO PRODUCTS ORIGINATING IN NON-MEMBER COUNTRIES, IS A CHARGE WHICH IS CONTRARY TO ARTICLE 95 AS REGARDS PRODUCTS OF THE MEMBER STATES ALSO CONTRARY TO ARTICLE III OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE ( GATT ) AS REGARDS PRODUCTS ORIGINATING IN THE TERRITORY OF THE CONTRACTING PARTIES TO THE AGREEMENT?"
4 IT APPEARS FROM THE DOCUMENTS BEFORE THE COURT THAT ITALIAN PRODUCTION OF BANANAS, WHICH IS CONFINED TO SICILY, AMOUNTED TO 120 TONNES IN 1985 WHEREAS, IN THE SAME YEAR, ITALY' S IMPORTS OF BANANAS CAME TO 357*500 TONNES .
5 IT ALSO APPEARS FROM THE DOCUMENTS BEFORE THE COURT THAT ITALIAN TAX LAW PROVIDES FOR A TOTAL OF 19 CONSUMER TAXES, OF WHICH THREE ARE CHARGED ON TROPICAL PRODUCTS, NAMELY ON COFFEE, COCOA AND BANANAS . THE OTHER CONSUMER TAXES ON FOODSTUFFS INCLUDE THE TAXES ON SPIRITS, BEER, SUGARS, SWEETENERS, SEED-OILS AND MARGARINE . THERE ARE ALSO 10 OTHER CONSUMER TAXES ON NON-FOODSTUFFS, INCLUDING TAXES ON MANUFACTURED TOBACCO, MATCHES, METHANE, AND MINERAL AND OTHER OILS .
6 REFERENCE IS MADE TO THE REPORT FOR THE HEARING FOR THE FACTS, THE COURSE OF THE PROCEDURE AND THE OBSERVATIONS SUBMITTED PURSUANT TO ARTICLE 20 OF THE PROTOCOL ON THE STATUTE OF THE COURT OF JUSTICE OF THE EEC, WHICH ARE MENTIONED OR DISCUSSED HEREINAFTER ONLY IN SO FAR AS IS NECESSARY FOR THE REASONING OF THE COURT .
THE FIRST AND SECOND QUESTIONS
7 THE FIRST AND SECOND QUESTIONS ARE CONCERNED WITH THE DISTINCTION BETWEEN A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY, WITHIN THE MEANING OF ARTICLES 9 AND 12 OF THE TREATY, AND INTERNAL TAXATION WITHIN THE MEANING OF ARTICLE 95, AND ARE DESIGNED TO ENABLE THE NATIONAL COURT TO DETERMINE WHICH CATEGORY THE TAX ON THE CONSUMPTION OF BANANAS FALLS INTO . IT IS THEREFORE APPROPRIATE TO DEAL WITH THOSE TWO QUESTIONS TOGETHER .
8 ACCORDING TO ESTABLISHED CASE-LAW OF THE COURT, THE PROHIBITION LAID DOWN BY ARTICLES 9 AND 12 OF THE TREATY IN REGARD