ABOUT SOLELY BY THE INTRODUCTION OF HARMONIZATION MEASURES ON THE PART OF MEMBER STATES INDIVIDUALLY AT DIFFERENT DATES AND ACCORDING TO DIFFERENT TIMETABLES .
15 THE ANSWER TO THE QUESTION PUT MUST THEREFORE BE THAT THE PROHIBITION CONTAINED IN THE SECOND PARAGRAPH OF ARTICLE 4 OF THE DECISION CAN ONLY COME INTO EFFECT AS FROM 1 JANUARY 1972 .
THE THIRD QUESTION
16 IN ITS THIRD QUESTION THE FINANZGERICHT ASKS THE COURT TO RULE WHETHER THE FEDERAL TAX ON THE CARRIAGE OF GOODS BY ROAD ( STRASSENGUETER VERKEHRSTEUER ) MUST BE CONSIDERED AS A SPECIFIC TAX LEVIED ON THE CARRIAGE OF GOODS INSTEAD OF TURNOVER TAX AND WHETHER IT THEREFORE COMES UNDER THE PROHIBITION IN THE SECOND PARAGRAPH OF ARTICLE 4 OF THE DECISION OF 13 MAY 1965 .
17 IT IS NOT FOR THE COURT IN THESE PROCEEDINGS TO ASSESS FROM THE POINT OF VIEW OF COMMUNITY LAW THE FEATURES OF A TAX INTRODUCED BY ONE OF THE MEMBER STATES . ON THE OTHER HAND, IT IS WITHIN ITS JURISDICTION TO INTERPRET THE RELEVANT PROVISION OF COMMUNITY LAW IN ORDER TO ENABLE THE NATIONAL COURT TO APPLY IT CORRECTLY TO THE TAX AT ISSUE .
18 ARTICLE 4 PROVIDES FOR THE ABOLITION OF " SPECIFIC TAXES " IN ORDER TO ENSURE A COMMON AND CONSISTENT SYSTEM OF TAXATION OF TURNOVER . BY FAVOURING IN THIS WAY THE TRANSPARENCY OF THE MARKET IN THE FIELD OF TRANSPORT THIS PROVISION CONTRIBUTES TO THE APPROXIMATION OF THE CONDITIONS OF COMPETITION AND MUST BE REGARDED AS AN ESSENTIAL MEASURE FOR THE HARMONIZATION OF THE TAX OF THE MEMBER STATES IN THE FIELD OF TRANSPORT . THIS OBJECTIVE DOES NOT PROHIBIT THE IMPOSITION ON TRANSPORT SERVICES OF OTHER TAXES WHICH ARE OF A DIFFERENT NATURE AND HAVE AIMS DIFFERENT FROM THOSE PURSUED BY THE COMMON SYSTEM OF TURNOVER TAX .
19 A TAX WITH THE FEATURES DESCRIBED BY THE FINANZGERICHT WHICH IS NOT IMPOSED ON COMMERCIAL TRANSACTIONS BUT ON A SPECIFIC ACTIVITY, WITHOUT DISTINGUISHING, MOREOVER, BETWEEN ACTIVITIES ON ONE' S OWN ACCOUNT AND THOSE ON THE ACCOUNT OF OTHERS, AND THE BASIS OF ASSESSMENT OF WHICH IS NOT THE CONSIDERATION FOR A SERVICE BUT THE PHYSICAL LOAD EXPRESSED IN METRIC TONNES/KILOMETRES TO WHICH THE ROADS ARE SUBJECTED THROUGH THE ACTIVITY TAXED DOES NOT CORRESPOND TO THE USUAL FORM OF TURNOVER TAX . FURTHERMORE THE FACT THAT IT IS INTENDED TO EFFECT A REDISTRIBUTION OF TRAFFIC IS CAPABLE OF DISTINGUISHING IT FROM THE " SPECIFIC TAXES " REFERRED TO IN THE SECOND PARAGRAPH OF ARTICLE 4 . THE QUESTION PUT MUST THEREFORE BE ANSWERED TO THIS EFFECT .
QUESTIONS 4 TO 11
20 THE FINANZGERICHT HAS MERELY PUT THESE QUESTIONS AS ALTERNATIVES IN CASE THE FIRST THREE QUESTIONS SHOULD BE ANSWERED IN THE NEGATIVE . SINCE THIS IS NOT THE CASE PARTICULARLY WITH REGARD TO THE FIRST QUESTION, THERE IS NO REASON TO ANSWER QUESTIONS 4 TO 11 .
Decision on costs
21 THE COSTS INCURRED BY THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY