ARGUMENT CANNOT BE ACCEPTED AS JUSTIFICATION OF THE ALLEGED DIFFERENTIAL TREATMENT . IT IS FOR THE IMPORTERS OF MINERAL OILS FROM THE OTHER MEMBER STATES WHO WISH TO QUALIFY FOR THE REDUCED RATE TO PRODUCE EVIDENCE THAT THE OILS IMPORTED BY THEM INTO ITALY ARE REGENERATED OILS AND THE ITALIAN ADMINISTRATION , WITHOUT BEING ABLE NONETHELESS TO SET A HIGHER STANDARD OF PROOF THAN IS NECESSARY , IS ENTITLED TO REQUIRE IN PARTICULAR THAT THE EVIDENCE BE ADDUCED IN A FORM THAT REMOVES THE RISK OF TAX EVASION , FOR EXAMPLE BY PRODUCING CERTIFICATES FROM THE AUTHORITIES OR OTHER APPROPRIATE BODIES OF THE EXPORTING MEMBER STATE PERMITTING THE REGENERATED OIL TO BE IDENTIFIED AS FROM THE PREMISES WHERE IT WAS REGENERATED . THE PRACTICE IN THE COMMUNITY , ESPECIALLY IN RELATION TO THE DISCONTINUANCE OF PUBLIC HEALTH INSPECTIONS AT THE FRONTIERS BETWEEN MEMBER STATES , OFFERS NUMEROUS EXAMPLES OF SUCH FORMS OF PERMISSIBLE INSPECTION .
22 THE FOREGOING CONSIDERATIONS ALSO ANSWER THE COMMISSION ' S ARGUMENT THAT THE ALLEGED INFRINGEMENT OF THE FIRST PARAGRAPH OF ARTICLE 95 CAN BE REMEDIED ONLY BY ABOLISHING THE REDUCED RATE ON A NATIONAL LEVEL . THE ITALIAN REPUBLIC HAS THE CHOICE BETWEEN ABOLISHING THE REDUCED RATE AND RETAINING IT PROVIDED ONLY THAT , IF IT OPTS FOR THE LATTER SOLUTION , IT MUST ALLOW REGENERATED OILS FROM THE OTHER MEMBER STATES , IN RESPECT OF WHICH EVIDENCE OF REGENERATION HAS BEEN PRODUCED , TO BENEFIT FROM THE SAME REDUCED RATE SO AS TO AVOID ANY FORM OF DISCRIMINATION BETWEEN THE IMPORTED PRODUCT AND THE SIMILAR DOMESTIC PRODUCT .
23 THE SECOND AND THIRD ARGUMENTS ARE RELATED AND MUST BE CONSIDERED TOGETHER . THE CONCLUSION TO BE DRAWN IN THE LIGHT OF THAT EXAMINATION IS THAT THEY MUST BE REJECTED .
25 ALTHOUGH IT IS TRUE THAT THE REDUCTIONS OF THE IMPOSTA DI FABBRICAZIONE ARE JUSTIFIED BY THE HIGH COST OF REGENERATION COMPARED WITH PRIMARY DISTILLATION , THE MORE FAVOURABLE TAX TREATMENT IS NOT IN ANY WAY JEOPARDIZED BY THE OBLIGATION TO APPLY IT WITH DUE REGARD TO ARTICLE 95 OF THE TREATY . THE TAX REDUCTIONS WHICH THUS ACCRUE TO UNDERTAKINGS ENGAGED IN THE REGENERATION OF MINERAL OIL ARE NOT IN FACT ENDANGERED BY THE OBLIGATION TO ALLOW REGENERATED OILS IMPORTED FROM THE OTHER MEMBER STATES TO BENEFIT FROM THEM .
25 ON THE OTHER HAND IT IS IMPOSSIBLE TO ACCEPT THE CONTENTION ON WHICH THE ITALIAN GOVERNMENT RELIES THAT THE SYSTEM INTRODUCED BY THE ITALIAN LAW OF 1962 AND IN PARTICULAR BY ARTICLE 12 THEREOF IS IN ACTUAL FACT ADVANCE APPLICATION OF COUNCIL DIRECTIVE NO 75/439/EEC OF 16 JUNE 1975 AND THAT THE REDUCTION OF THE IMPOSTA DI FABBRICAZIONE IS THE INDEMNITY WHICH , UNDER ARTICLE 13 OF THE DIRECTIVE , MEMBER STATES MAY GRANT TO UNDERTAKINGS ENGAGED IN THE RECOVERY , DISPOSAL OR REGENERATION OF USED OILS .
26 THERE IS NO NEED TO DECIDE THE QUESTION WHETHER THE ITALIAN REPUBLIC HAS APPLIED COUNCIL DIRECTIVE NO 75/439/EEC OR NOT AND IT IS