LANDSRET .
13THIS CHARGE IS EXPLAINED BY THE FACT THAT THOSE QUANTITIES OF METAL , WHICH ARE SUBJECT TO THE CONTROL ON THE SAME CONDITIONS AS METAL MARKETED ON THE NATIONAL TERRITORY , WOULD OTHERWISE ESCAPE ALL TAXATION IN THE ABSENCE OF THE APPLICATION OF A DANISH MARK .
14IT THEREFORE APPEARS THAT THE SYSTEM OF TAXATION IN QUESTION IS INTENDED TO MAKE SUBJECT TO TAX ALL PRECIOUS METAL USED BY DANISH UNDERTAKINGS AND THAT FOR THAT REASON ALL QUANTITIES OF METAL IMPORTED , DEALT IN ON THE ACTUAL TERRITORY OF DENMARK OR EXPORTED ARE INCLUDED IN THE CHARGEABLE CONSUMPTION OF THOSE UNDERTAKINGS ACCORDING TO THE SAME CRITERIA AND WITHOUT ANY DISTINCTION AS TO ORIGIN OR DESTINATION .
15IT IS THEREFORE A SYSTEM OF INTERNAL TAXATION IN THE SENSE IN WHICH THAT EXPRESSION IS USED IN ARTICLE 95 ET SEQ . OF THE TREATY .
16WHERE PRODUCTS INTENDED FOR EXPORT ARE INCLUDED IN THE CHARGEABLE CONSUMPTION OF THE EXPORTER , THE CHARGES LEVIED ON THAT ACCOUNT CANNOT BE DESCRIBED AS CHARGES HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY ON EXPORTS , SINCE THE CHARACTERISTIC OF THOSE DUTIES IS THAT THEY ARE IMPOSED SPECIFICALLY ON EXPORTED PRODUCTS AND NOT ON THE SAME PRODUCTS MARKETED ON THE NATIONAL TERRITORY ; THIS DOES NOT APPLY IN THE PRESENT CASE .
17IT FOLLOWS FROM THE FOREGOING THAT THE FIRST QUESTION MUST BE ANSWERED IN THE NEGATIVE AND THAT THE SECOND AND THIRD QUESTIONS ARE THEREFORE PURPOSELESS .
18THE SUBJECT-MATTER OF THE DISPUTE MUST THEREFORE BE EXAMINED EXCLUSIVELY FROM THE POINT OF VIEW OF THE SYSTEM OF THE TREATY AS REGARDS THE APPLICATION , IN INTRA-COMMUNITY TRADE , OF THE PROVISIONS ON INTERNAL TAXATION TO WHICH THE FOURTH QUESTION REFERS .
19WITHIN THIS CONTEXT , IT IS HOWEVER APPROPRIATE TO TAKE INTO ACCOUNT BOTH THE THIRD QUESTION ON CONTRACT WORK CARRIED OUT FOR A FOREIGN CUSTOMER AND AN ASPECT OF THE FIRST AND SECOND QUESTIONS ON THE POSSIBLE EFFECTS OF DOUBLE TAXATION WHEN PRECIOUS METALS ARE EXPORTED TO OTHER STATES .
THE FOURTH QUESTION ( SCOPE OF ARTICLE 95 )
20THE FOURTH QUESTION CALLS FOR EXAMINATION OF THE PROBLEM WHETHER THE RULE AGAINST DISCRIMINATION LAID DOWN BY ARTICLE 95 OF THE TREATY IS ALSO APPLICABLE WHEN A DOMESTIC CHARGE IS IMPOSED ON A PRODUCT INTENDED FOR EXPORT AND , IF THE ANSWER IS IN THE AFFIRMATIVE , WHETHER A SYSTEM OF TAXATION SUCH AS THAT APPLIED IN DENMARK WITH REGARD TO THE CONTROL OF ARTICLES OF PRECIOUS METAL IS COMPATIBLE WITH THAT RULE AGAINST DISCRIMINATION .
21THE WORDING OF ARTICLE 95 REFERS ONLY TO THE DISCRIMINATORY APPLICATION OF SYSTEMS OF INTERNAL TAXATION TO PRODUCTS IMPORTED FROM OTHER MEMBER STATES .
22THE APPLICATION OF THE SAME SYSTEMS OF TAXATION TO EXPORTS IS REFERRED TO IN ARTICLES 96 TO 98 FROM THE POINT OF VIEW OF THE REPAYMENT OF EXCESSIVE TAXATION WHICH MAY DISTORT CONDITIONS OF TRADE WITHIN THE COMMON MARKET .
23IT FOLLOWS FROM A COMPARISON OF THOSE PROVISIONS THAT THE AIM OF THE TREATY