.
3 THE FILE ON THE CASE SHOWS THAT THE CONTRACT OF SALE BETWEEN FOGLIA AND NOVELLO STIPULATED THAT NOVELLO SHOULD NOT BE LIABLE FOR ANY DUTIES WHICH WERE CLAIMED BY THE ITALIAN OR FRENCH AUTHORITIES CONTRARY TO THE PROVISIONS ON THE FREE MOVEMENT OF GOODS BETWEEN THE TWO COUNTRIES OR WHICH WERE AT LEAST NOT DUE . FOGLIA ADOPTED A SIMILAR CLAUSE IN HIS CONTRACT WITH THE DANZAS UNDERTAKING TO WHICH HE ENTRUSTED THE TRANSPORT OF THE CASES OF LIQUEUR WINE TO MENTON ; THAT CLAUSE PROVIDED THAT FOGLIA SCHOULD NOT BE LIABLE FOR SUCH UNLAWFUL CHARGES OR CHARGES WHICH WERE NOT DUE .
4 THE ORDER MAKING THE REFERENCE FINDS THAT THE SUBJECT-MATTER OF THE DISPUTE IS RESTRICTED EXCLUSIVELY TO THE SUM PAID AS A CONSUMPTION TAX WHEN THE LIQUEUR WINES WERE IMPORTED INTO FRENCH TERRITORY . THE FILE AND THE ORAL ARGUMENT BEFORE THE COURT OF JUSTICE HAVE ESTABLISHED THAT THAT TAX WAS PAID BY DANZAS TO THE FRENCH AUTHORITIES , WITHOUT PROTEST OR COMPLAINT ; THAT THE BILL FOR TRANSPORT WHICH DANZAS SUBMITTED TO FOGLIA AND WHICH WAS SETTLED INCLUDED THE AMOUNT OF THAT TAX AND THAT MRS NOVELLO REFUSED TO REIMBURSE THE LATTER AMOUNT TO FOGLIA IN RELIANCE ON THE CLAUSE ON UNLAWFUL CHARGES OR CHARGES WHICH WERE NOT DUE EXPRESSLY INCLUDED IN THE CONTRACT OF SALE .
5 IN THE VIEW OF THE PRETURA THE DEFENCES ADVANCED BY NOVELLO ENTAIL CALLING IN QUESTION THE VALIDITY OF FRENCH LEGISLATION CONCERNING THE CONSUMPTION TAX ON LIQUEUR WINES IN RELATION TO ARTICLE 95 OF THE EEC TREATY .
6 THE ATTITUDE OF FOGLIA IN THE COURSE OF THE PROCEEDINGS BEFORE THE PRETURA MAY BE DESCRIBED AS NEUTRAL . FOGLIA HAS IN FACT MAINTAINED THAT HE COULD NOT IN ANY CASE BE LIABLE FOR THE AMOUNT CORRESPONDING TO THE FRENCH CONSUMPTION TAX SINCE , IF IT WAS LAWFULLY CHARGED , IT SHOULD HAVE BEEN BORNE BY NOVELLO WHILST DANZAS WOULD BE LIABLE IF IT WERE UNLAWFUL .
7 THIS POINT OF VIEW PROMPTED FOGLIA TO REQUEST THE NATIONAL COURT TO INCREASE THE SCOPE OF THE PROCEEDINGS AND TO SUMMON DANZAS AS A THIRD PARTY HAVING AN INTEREST IN THE ACTION . THE COURT NEVERTHELESS CONSIDERED THAT BEFORE IT COULD GIVE A RULING ON THAT REQUEST IT WAS NECESSARY TO SETTLE THE PROBLEM WHETHER THE IMPOSITION OF THE CONSUMPTION TAX PAID BY DANZAS WAS IN ACCORDANCE WITH THE PROVISIONS OF THE EEC TREATY OR NOT .
8 THE PARTIES TO THE MAIN ACTION SUBMITTED A CERTAIN NUMBER OF DOCUMENTS TO THE PRETURA WHICH ENABLED IT TO INVESTIGATE THE FRENCH LEGISLATION CONCERNING THE TAXATION OF LIQUEUR WINES AND OTHER COMPARABLE PRODUCTS . THE COURT CONCLUDED FROM ITS INVESTIGATION THAT SUCH LEGISLATION CREATED A ' ' SERIOUS DISCRIMINATION ' ' AGAINST ITALIAN LIQUEUR WINES AND NATURAL WINES HAVING A HIGH DEGREE OF ALCOHOLIC STRENGTH BY MEANS OF SPECIAL ARRANGEMENTS MADE FOR FRENCH LIQUEUR WINES TERMED ' ' NATURAL SWEET WINES ' ' AND PREFERENTIAL TAX TREATMENT ACCORDED CERTAIN FRENCH NATURAL WINES