OFFENES ZOLLAGER ' ' ) WITHIN THE MEANING OF THE GERMAN LEGISLATION IS ONE WHICH IS NOT A DOUBLE-LOCKED CUSTOMS WAREHOUSE ( ' ' OHNE ZOLLMITVERSCHLUSS ' ' ) IN CONTRAST TO A DOUBLE-LOCKED CUSTOMS WAREHOUSE ( ' ' ZOLLVERSCHLUSSLAGER ' ' ). THE CUSTOMS OFFICE CALCULATED THE MONETARY COMPENSATORY AMOUNT ON THE BASIS OF THE RATES APPLICABLE ( BETWEEN SEPTEMBER AND NOVEMBER 1971 ) ON EACH REMOVAL FROM THE WAREHOUSE , WHICH WITH ONE EXCEPTION WERE HIGHER THAN THOSE APPLYING WHEN THE GOODS WERE PLACED IN THE WAREHOUSE . INTERATALANTA , WHICH TOOK THE VIEW THAT THE MONETARY COMPENSATORY AMOUNT SHOULD BE CALCULATED ON THE BASIS OF THE RATES APPLICABLE WHEN THE GOODS WERE PLACED IN THE WAREHOUSE , OBJECTED AND ON REJECTION OF THE OBJECTION BROUGHT THE MATTER BEFORE THE RELEVANT FINANZGERICHT , WHICH UPHELD THE CLAIM . THE DEFENDANT IN THE MAIN ACTION APPEALED ON A POINT OF LAW AGAINST THAT JUDGMENT TO THE BUNDESFINANZHOF .
3 THE BUNDESFINANZHOF PUT THE QUESTION WHETHER IT WAS ULTRA VIRES FOR THE NATIONAL LEGISLATURE , UNDER ITS POWER TO CHARGE COMPENSATORY AMOUNTS ON IMPORTS UNDER ARTICLE 1 OF REGULATION NO 974/71 , TO SPECIFY , IN THE CASE OF GOODS WHICH HAVE BEEN GIVEN CUSTOMS CLEARANCE TO STORAGE IN A PRIVATE CUSTOMS WAREHOUSE , THE DAY ON WHICH THE GOODS ARE REMOVED FROM THE PRIVATE CUSTOMS WAREHOUSE AS THE RELEVANT DATE FOR THE APPLICATION OF THE RATE OF THE COMPENSATORY AMOUNTS .
4 THE COMMUNITY REGULATIONS APPLYING AT THE TIME IN QUESTION CONTAINED NO PROVISION AS TO THE DETERMINATION OF THE DATE TO BE TAKEN INTO ACCOUNT IN CALCULATING THE MONETARY COMPENSATORY AMOUNTS . ONLY AS FROM 9 MARCH 1973 DID REGULATION NO 648/73 OF THE COMMISSION OF 1 MARCH 1973 ( OFFICIAL JOURNAL L 64 , P . 1 ) IN CONJUNCTION WITH COUNCIL DIRECTIVE NO 69/74/EEC OF 4 MARCH 1969 ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION RELATING TO CUSTOMS WAREHOUSING PROCEDURE ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1969 ( I ), P . 82 ) MAKE EXPRESS PROVISION WITH REGARD THERETO .
5 IT FOLLOWS FROM THESE TWO PROVISIONS THAT WHERE GOODS IMPORTED INTO THE COMMUNITY FROM NON-MEMBER STATES ARE PUT INTO A PRIVATE CUSTOMS WAREHOUSE IN A MEMBER STATE , THE REFERENCE DATE TO BE TAKEN AS A BASIS IN APPLYING THE RATE OF THE MONETARY COMPENSATORY AMOUNTS IS THE DAY OF REMOVAL FROM THE WAREHOUSE .
6 ACCORDINGLY IT MUST BE DECLARED THAT BEFORE THE RELEVANT COMMUNITY PROVISIONS ENTERED INTO FORCE THE NATIONAL LEGISLATURE WAS EMPOWERED TO MAKE RULES SPECIFYING THE SAME REFERENCE DATE .
7 THE ANSWER TO BE GIVEN TO THE BUNDESFINANZHOF SHOULD THEREFORE BE TO THE EFFECT THAT IT WAS NOT ULTRA VIRES FOR THE NATIONAL LEGISLATURE TO SPECIFY THE DAY OF REMOVAL FROM THE WAREHOUSE AS THE REFERENCE DATE FOR THE APPLICATION , IN ACCORDANCE WITH THE PROVISIONS OF REGULATION NO 974/71 , OF THE RATE OF MONETARY COMPENSATORY AMOUNTS IN THE CASE