GIN , VODKA , GENEVA , WACHOLDER OR OTHER SIMILAR PRODUCTS , NOR HAVING THE SAME CHARACTERISTICS AS LIQUEURS , PUNCH , BITTERS OR ANISEED SPIRIT , RUM , SPIRITS DISTILLED FROM FRUIT AND OTHER SPIRITS WHOSE TYPICAL FLAVOUR IS OBTAINED BY DISTILLATION OR MATURATION ' ' .
4 ACCORDING TO THE ORDER MAKING THE REFERENCE , HANS JUST I/S , THE PLAINTIFF IN THE MAIN ACTION , IMPORTS WINE AND SPIRITS AND ALSO PRODUCES ALCOHOLIC BEVERAGES . IT MARKETS ONLY NEGLIGIBLE AMOUNTS OF PRODUCTS TAXED AS AQUAVIT BUT SELLS ON THE OTHER HAND LARGE QUANTITIES OF OTHER SPIRITS . IN ITS MONTHLY RETURN FOR JUNE 1978 , SENT TO THE CUSTOMS AUTHORITIES , THE APPLICANT DECLARED A CONSIGNMENT OF IMPORTED ALCOHOLIC BEVERAGES WITH A VIEW TO THE APPLICATION OF EXCISE DUTY . A SMALL PROPORTION OF THAT QUANTITY WAS MADE UP BY AQUAVIT , WHICH IS TAXED AT DKR 167.50 PER LITRE OF PURE ETHYL ALCOHOL , THE LARGER PART CONSISTING OF SPIRITS OTHER THAN AQUAVIT , TAXED AT THE RATE OF DKR 257.15 PER LITRE OF PURE ETHYL ALCOHOL .
5 WHEN HANS JUST I/S SUBMITTED ITS TAX RETURN TO THE AUTHORITIES IT CLAIMED THAT THE DUTY LEVIED ON SPIRITS OTHER THAN AQUAVIT COULD ONLY BE LEVIED ACCORDING TO THE RATE APPLICABLE TO THE LATTER . THE CUSTOMS AUTHORITIES INFORMED THE PLAINTIFF THAT IF THE DUTY WAS NOT PAID IN FULL IN ACCORDANCE WITH THE LAW , THE DUTY PAYABLE WOULD BE COLLECTED BY DISTRESS AND THE UNDERTAKING WOULD BE LIABLE TO BE STRUCK OFF THE CUSTOMS REGISTER . THE PLAINTIFF THEREFORE PAID THE DUTY IN FULL BUT UNDER PROTEST , AND RESERVED THE RIGHT TO CLAIM REPAYMENT OF THE DIFFERENCE BETWEEN THE TWO RATES OF TAX . SUBSEQUENTLY IT BROUGHT THE ACTION WHICH IS PENDING AT THIS MOMENT BEFORE THE OESTRE LANDSRET , CLAIMING THAT THE TAX ON IMPORTED SPIRITS OTHER THAN AQUAVIT AT A HIGHER RATE THAN THAT APPLIED TO THE LATTER IS CONTRARY TO THE PROVISIONS OF ARTICLE 95 OF THE TREATY . IT THEREFORE CLAIMED REPAYMENT OF THE SUMS WHICH IT CONSIDERS IT WAS LIABLE TO PAY CONTRARY TO THE PROVISIONS OF COMMUNITY LAW .
6 BEARING IN MIND THAT THE COMMISSION HAS BROUGHT AGAINST THE KINGDOM OF DENMARK AN ACTION , CASE 171/78 , FOR FAILURE TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY QUESTIONING THE COMPATIBILITY OF THE LEGISLATION IN QUESTION WITH THE TREATY , THE NATIONAL COURT DECIDED TO STAY THE PROCEEDINGS AND TO REFER TO THE COURT OF JUSTICE FOR A PRELIMINARY RULING A SERIES OF QUESTIONS , THE FIRST THREE OF WHICH CONCERN THE COMPATIBILITY WITH ARTICLE 95 OF THE TAX SYSTEM WHICH FORMS THE SUBJECT-MATTER OF THE DISPUTE , WHILST THE FOURTH QUESTION RELATES TO THE POSSIBILITY OF REPAYMENT OF THE CHARGES LEVIED .
COMPATIBILITY WITH ARTICLE 95 OF THE DISPUTED TAX SYSTEM ( QUESTIONS 1 , 2 AND 3 )
7 THE FIRST THREE QUESTIONS ARE WORDED AS FOLLOWS :
QUESTION 1A
IS IT CONTRARY TO COMMUNITY