CHARACTERIZED AS TURNOVER TAXES REFERRED TO IN ARTICLE 33 OF THE SIXTH VAT DIRECTIVE BE INTERPRETED AS APPLYING TO TAXES LEVIED ON OPERATING RECEIPTS, REGARDLESS OF WHETHER TAX IS CHARGED ON THE BASIS OF ACTUAL REVENUE OR ON AN APPROXIMATE BASIS WHERE IT IS DIFFICULT TO ARRIVE AT AN EXACT DETERMINATION OF ACTUAL REVENUE?
( 3 ) MORE PARTICULARLY, DOES THE CONCEPT OF TURNOVER TAXES OR ANY TAXES, DUTIES OR CHARGES WHICH MAY BE CHARACTERIZED AS TURNOVER TAXES REFERRED TO IN ARTICLE 33 OF THE SIXTH VAT DIRECTIVE INCLUDE AN ANNUAL, FLAT-RATE FISCAL CHARGE LEVIED ON ALL AUTOMATIC MACHINES INSTALLED IN PUBLIC PLACES AND PROVIDING VISUAL OR AURAL ENTERTAINMENT, A GAME OR AN AMUSEMENT, INTRODUCED FOR THE PURPOSE OF REPLACING A TAX ON THE TURNOVER OF THE OPERATOR ON THE MACHINE AND WHICH IS BROADLY ADJUSTED TO TAKE ACCOUNT OF THE PROFITABILITY OF EACH TYPE OF MACHINE AND, INDIRECTLY, OF THE OPERATOR' S RECEIPTS?
( 4 ) IF THE REPLIES TO QUESTIONS 1 AND 3 ARE IN THE AFFIRMATIVE, DOES THE PROHIBITION OF THE CUMULATIVE LEVYING OF VAT AND OTHER TURNOVER TAXES ON THE SAME REVENUE OR TURNOVER MEAN THAT WHERE VAT IS APPLIED FOR THE FIRST TIME AT THE BEGINNING OF THE SECOND HALF OF A YEAR AND THE TURNOVER TAXES LEVIED IN ADDITION TO VAT MUST BE PAID IN A SINGLE INSTALMENT AT THE BEGINNING OF THE CALENDAR YEAR ( UNLESS DEFERRED PAYMENT HAS BEEN PERMITTED ), ONE HALF OF THE SUMS DUE IN RESPECT OF THE TAXES IN THE NATURE OF TURNOVER TAXES FOR THE YEAR IN WHICH VAT WAS FIRST APPLIED MUST, IN CONSEQUENCE OF THE INTRODUCTION OF VAT, BE REIMBURSED OR NOT DEMANDED?
( 5 ) MUST ARTICLE 95 OF THE EEC TREATY BE INTERPRETED AS PROHIBITING THE LEVYING ON OPERATING RECEIPTS OF TAX AT A RATE THREE TIMES HIGHER ON PRODUCTS THAT ARE PRINCIPALLY OF FOREIGN ORIGIN THAN ON SIMILAR PRODUCTS THAT ARE PRINCIPALLY OF DOMESTIC MANUFACTURE? MUST THAT DISCRIMINATION BE REGARDED AS EVEN MORE SERIOUS WHEN THE OPERATING RECEIPTS CONCERNED ARE LIABLE BOTH TO VAT AND TO INDIRECT TAXATION OF ANOTHER KIND?
( 6 ) MUST ARTICLE 30 OF THE EEC TREATY BE INTERPRETED AS MEANING THAT IT IS AN INFRINGEMENT THEREOF TO MAKE REVENUE FROM THE OPERATION OF CERTAIN PRODUCTS LIABLE TO VAT PURSUANT TO COMMUNITY LEGISLATION WITHOUT ABOLISHING EXISTING TAXES ON SUCH REVENUE EVEN THOUGH CERTAIN OF THE PRODUCTS OPERATED ARE NO LONGER MANUFACTURED IN THE MEMBER STATE LEVYING THE VARIOUS TAXES CONCERNED AND WHERE, IN ANY EVENT, THE CUMULATIVE LEVYING OF SUCH TAXES MAY RESULT IN A REDUCTION IN IMPORTS OF SUCH PRODUCTS FROM THE REST OF THE COMMUNITY?"
5 REFERENCE IS MADE TO THE REPORT FOR THE HEARING FOR A FULLER ACCOUNT OF THE FACTS OF THE CASE, THE COURSE OF THE PROCEDURE AND THE OBSERVATIONS SUBMITTED UNDER 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