AS REGARDS THE ARGUMENT RELATING TO THE NEED TO ENSURE EFFECTIVE FISCAL SUPERVISION, IT MUST BE POINTED OUT THAT COMMUNITY LAW DOES NOT DEPRIVE THE MEMBER STATES OF THE POSSIBILITY OF SELECTING WHATEVER METHOD OF TAXING PRODUCTS THEY CONSIDER MOST APPROPRIATE . HOWEVER, THE HELLENIC REPUBLIC IS NOT ENTITLED TO USE ITS SYSTEM OF TAXATION AS JUSTIFICATION FOR BARRIERS TO TRADE BETWEEN MEMBER STATES . IF IT WISHES TO PREVENT BEER MANUFACTURED FROM RAW MATERIALS OTHER THAN MALTED BARLEY FROM ENJOYING A TAX ADVANTAGE OVER BEERS PRODUCED IN GREECE WHEN THE FRONTIERS ARE OPENED, IT MERELY HAS TO ADOPT A SYSTEM OF EXCISE DUTY BASED ON THE QUANTITY OF FINISHED PRODUCT AND NOT ON THE QUANTITY OF MALTED BARLEY USED .
29 SECONDLY, AS REGARDS THE CONSUMER PROTECTION ARGUMENT, IT MUST BE POINTED OUT THAT THE GREEK PROHIBITION ON MARKETING IS OUT OF PROPORTION WITH THE AIM PURSUED . IT COULD BE REPLACED BY A SYSTEM MAKING IT COMPULSORY TO INDICATE THE NATURE OF THE RAW MATERIALS USED . SUCH A SYSTEM OF CONSUMER INFORMATION MAY OPERATE PERFECTLY WELL EVEN IN THE CASE OF A PRODUCT WHICH, LIKE BEER, IS NOT NECESSARILY SUPPLIED TO CONSUMERS IN BOTTLES OR IN CANS CAPABLE OF BEARING THE APPROPRIATE DETAILS . WHERE BEERS ARE SOLD ON DRAUGHT, THE REQUISITE INFORMATION MAY APPEAR, FOR EXAMPLE, ON THE CASKS OR BEER TAPS .
30 THIRDLY, AS REGARDS WHETHER THAT PROHIBITION ON MARKETING CAN BE JUSTIFIED UNDER ARTICLE 36 OF THE TREATY BY THE NEED TO PROTECT HUMAN HEALTH, IT SHOULD BE NOTED THAT IT IS NOT CONTESTED THAT THE RAW MATERIALS USED AS A PARTIAL SUBSTITUTE FOR MALTED BARLEY ARE NOT IN THEMSELVES DANGEROUS TO PUBLIC HEALTH . IN SO FAR AS THE GREEK GOVERNMENT' S ARGUMENT RELATES TO THE RISKS RESULTING FROM THE UTILIZATION OF ADDITIVES AND ENZYMES, THAT POINT WILL BE CONSIDERED BELOW .
31 IT FOLLOWS FROM THE FOREGOING THAT BY APPLYING THE PROHIBITION ON MARKETING RESULTING FROM THE BEER TAX LAW AND ARTICLE 7 OF THE FOOD CODE TO BEERS IMPORTED FROM OTHER MEMBER STATES WHICH WERE MANUFACTURED AND MARKETED LAWFULLY IN THOSE STATES, THE HELLENIC REPUBLIC HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER ARTICLE 30 OF THE EEC TREATY .
THE BAN ON THE MARKETING OF BEERS CONTAINING ADDITIVES OR MANUFACTURED USING ENZYMES
32 IN THE COMMISSION' S OPINION THE BAN ON THE MARKETING OF BEERS CONTAINING ADDITIVES OR MANUFACTURED USING ENZYMES CANNOT BE JUSTIFIED ON PUBLIC HEALTH GROUNDS . IT MAINTAINS THAT THERE SHOULD BE A PRESUMPTION THAT BEERS WHICH WERE MANUFACTURED IN OTHER MEMBER STATES AND CONTAIN ADDITIVES AUTHORIZED THERE OR IN WHOSE MANUFACTURE ENZYMES WERE USED REPRESENT NO DANGER TO PUBLIC HEALTH . IF THE HELLENIC REPUBLIC WISHES TO OPPOSE THE IMPORTATION OF SUCH BEERS, IT BEARS THE ONUS OF PROVING THAT THEY ARE DANGEROUS TO PUBLIC HEALTH . THE COMMISSION CONSIDERS THAT IN THIS CASE THAT BURDEN OF PROOF HAS NOT BEEN DISCHARGED . THE RULES ON ADDITIVES AND ENZYMES WHICH ARE APPLICABLE TO BEER IN GREECE