THOSE AVAILABLE TO PERSONS REQUIRED TO PAY INTERNAL VAT . THE REFUSAL OF THAT REQUEST , BY DECISION OF 27 JULY 1981 , ON THE GROUND THAT DANISH NATIONAL LEGISLATION DID NOT ALLOW OTHERWISE , GAVE RISE TO THE PROCEEDINGS BEFORE THE NATIONAL COURT .
7 IN THOSE PROCEEDINGS , DANSK DENKAVIT CLAIMED THAT THE DANISH LEGISLATION WAS INCOMPATIBLE WITH COMMUNITY LAW ON THE GROUND THAT IT WAS CONTRARY TO THE SIXTH DIRECTIVE TO PRESCRIBE DIFFERENT ACCOUNTING AND PAYMENT PERIODS FOR INTERNAL VAT AND IMPORT VAT , SINCE THE PROVISIONS OF THAT DIRECTIVE COULD NOT BE INTERPRETED AS REQUIRING OR ALLOWING A DIFFERENCE BETWEEN THE PERIODS IN QUESTION .
8 MOREOVER , DANSK DENKAVIT MAINTAINED THAT , IF SUCH A DIFFERENCE WERE PERMITTED BY THE PROVISIONS OF THE DIRECTIVE , THOSE PROVISIONS WOULD HAVE TO BE CONSIDERED INVALID AS BEING INCOMPATIBLE WITH ARTICLE 95 OF THE EEC TREATY , BECAUSE THE DIFFERENCE BETWEEN THE PERIODS IN QUESTION GIVES RISE TO A DIFFERENCE IN THE ACTUAL BURDEN TO WHICH THE GOODS ARE SUBJECT AS A RESULT OF THOSE TAXES , BY REASON OF THEIR ECONOMIC EFFECTS IN TERMS OF INTEREST .
9 BEFORE THE NATIONAL COURT , THE DANISH ADMINISTRATION SUBMITTED THAT THE NATIONAL LEGISLATION IN FORCE IS COMPATIBLE WITH THE DIRECTIVE AND WITH ARTICLE 95 OF THE TREATY . IT CONTENDED THAT THE DIRECTIVE PROVIDES FOR TAXES WHICH ARE DIFFERENT BY REASON OF THEIR NATURE AND THE STAGE OF MARKETING OF THE PRODUCTS ON WHICH THEY ARE CHARGED AND THEREFORE AUTHORIZES DIFFERENT PERIODS FOR INTERNAL VAT AND IMPORT VAT .
10 IN ORDER TO RESOLVE THE CONFLICT BETWEEN THOSE DIVERGENT INTERPRETATIONS OF THE PROVISIONS OF COMMUNITY LAW IN QUESTION , THE OESTRE LANDSRET SUBMITTED THE FOLLOWING QUESTIONS TO THE COURT ;
' ' 1 . MUST THE SIXTH COUNCIL DIRECTIVE ( 77/388/EEC ) OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES , IN PARTICULAR ARTICLES 10 , 22 AND 23 THEREOF , BE INTERPRETED IN SUCH A WAY THAT THE DIRECTIVE PRECLUDES A MEMBER STATE FROM LAYING DOWN ACCOUNTING PERIODS AND PERIODS WITHIN WHICH PAYMENT MUST BE MADE IN RESPECT OF VALUE-ADDED TAX CHARGEABLE ON THE IMPORTATION OF GOODS FROM ANOTHER MEMBER STATE ( IMPORT VAT ) WHICH ARE IN CONFORMITY WITH THE PERIODS PRESCRIBED BY ARTICLE 22 ( 4 ) OF THE DIRECTIVE BUT WHICH MEAN THAT REGISTERED IMPORTERS OBTAIN A SHORTER AVERAGE PERIOD OF CREDIT FOR MAKING PAYMENT OF THAT TAX TO THE REVENUE AUTHORITIES THAN THE AVERAGE PERIOD OF CREDIT WHICH THE SAME MEMBER STATE GENERALLY PERMITS REGISTERED UNDERTAKINGS , INCLUDING IMPORTERS , IN RESPECT OF PAYMENT TO THE REVENUE AUTHORITIES OF THE NET AMOUNT OF VALUE-ADDED TAX ON THE GENERAL TURNOVER ( NET TAX LIABILITY)?
2.WHAT SIGNIFICANCE MUST BE ATTACHED IN DECIDING QUESTION 1 TO THE FACT THAT THE PROVISIONS OF THE MEMBER STATE IN QUESTION ON THE RENDERING OF ACCOUNTS AND PAYMENT OF IMPORT VAT MAY BE REGARDED AS ENTAILING AN AVERAGE PERIOD OF CREDIT