PART OF AN INCOMES POLICY DIVIDING TAX BURDENS AMONG THE VARIOUS SECTORS OF THE WORKING POPULATION , BUT APPLIED IN THE FORM OF AN INDIRECT TAX ON THE VALUE OF CERTAIN AGRICULTURAL PRODUCTS SUBJECT TO COMMON ORGANIZATIONS OF THE MARKETS AT THE TIME OF THEIR DELIVERY FOR PROCESSING , STORAGE OR EXPORT AND PAYABLE EITHER BY THE EXPORTER OR BY THE PROCESSING OR STORAGE UNDERTAKING , WHO WERE ENTITLED TO RECOVER THE AMOUNT OF THE DUTY FROM THE PRODUCERS , WAS NOT , IN PRINCIPLE , INCOMPATIBLE WITH THE PROVISIONS OF THE EEC TREATY ON AGRICULTURAL POLICY , OR WITH COMMUNITY RULES ON THE COMMON ORGANIZATION OF THE MARKETS .
3.SUCH INCOMPATIBILITY WOULD , HOWEVER , EXIST IF AND IN SO FAR AS THE DUTY HAD THE EFFECT OF IMPEDING THE PROPER FUNCTIONING OF THE MACHINERY ESTABLISHED AS PART OF THE RELEVANT COMMON ORGANIZATIONS FOR THE FORMATION OF COMMON PRICES AND TO REGULATE MARKET SUPPLIES .
4.IT IS FOR THE NATIONAL COURT TO DECIDE WHETHER , AND IF SO TO WHAT EXTENT , THE DUTY WHICH IT IS CALLED UPON TO CONSIDER HAS IN FACT HAD SUCH EFFECTS .
5.A DUTY SUCH AS THAT DESCRIBED ABOVE , EVEN IF IT IS APPLIED TO BOVINE ANIMALS EXPORTED ON THE HOOF WHEN THEY ARE DELIVERED FOR EXPORT , DOES NOT FALL WITHIN THE PROHIBITION OF CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES ON EXPORTS IF IT IS ALSO APPLIED , SYSTEMATICALLY AND IN ACCORDANCE WITH THE SAME CRITERIA , TO BOVINE ANIMALS WHICH ARE NOT BEING EXPORTED , AT THE TIME OF THEIR DELIVERY FOR SLAUGHTER .