AND THE COMMISSION OF THE EUROPEAN COMMUNITIES, WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE, AND AS THESE PROCEEDINGS ARE, INSOFAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE A NATIONAL COURT, THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
THE COURT
IN ANSWER TO THE QUESTION REFERRED TO IT BY THE HAMBURG FINANZGERICHT BY ORDER OF THAT COURT DATED 16 MARCH 1973, HEREBY RULES :
ARTICLES 14 OF REGULATION NO 19 OF THE COUNCIL OF THE EEC OF 4 APRIL 1962 AND 7 OF REGULATION NO 55 OF THE COUNCIL OF THE EEC OF 30 JUNE 1962 MUST BE INTERPRETED AS MEANING THAT THE AMOUNT OF THE TURNOVER EQUALIZATION TAX IMPOSED ON THE IMPORT OF THE PROCESSED PRODUCTS REFERRED TO IN ARTICLE 1 ( D ) AND IN THE ANNEX TO REGULATION NO 19/62 MAY NOT BE DEDUCTED FROM THE LEVY .