INSTITUTED AGAINST THE MANAGER OF LABORATOIRES SANDOZ , A LIMITED LIABILITY COMPANY , ( HEREINAFTER REFERRED TO AS ' ' SANDOZ-FRANCE ' ' ), WHO IS ACCUSED OF HAVING MADE A CUSTOMS DECLARATION IN RESPECT OF GOODS BOUGHT FROM THE PARENT COMPANY , SANDOZ A.G ., ESTABLISHED IN SWITZERLAND ( HEREINAFTER REFERRED TO AS ' ' SANDOZ-SWITZERLAND ' ' ) AT A HIGHER VALUE THAN THE NORMAL PRICE . THOSE PURCHASES ARE SPREAD OVER THE PERIOD FROM 4 JANUARY 1971 TO 9 NOVEMBER 1973 AND AMOUNT TO A TOTAL OF FF 89 929 024 WHEREAS THE VALUE RECOGNIZED BY THE CUSTOMS AUTHORITIES WAS ONLY FF 53 142 943 . THE CUSTOMS AUTHORITIES INFERRED FROM THEIR ASSESSMENT THAT THE DECLARED PRICE WAS INCREASED BY COMPARISON WITH THE NORMAL PRICE IN ORDER TO ALLOW SANDOZ-FRANCE IRREGULARLY TO TRANSFER CAPITAL TO THE PARENT COMPANY IN SWITZERLAND .
3 ON THE BASIS OF THOSE FACTS , THE EXAMINING MAGISTRATE CHARGED THE MANAGER RESPONSIBLE WITH MAKING ILLEGAL TRANSFERS OF CAPITAL ABROAD AND WITH IMPORTING PROHIBITED GOODS WITHOUT DECLARATION , BEING AN OFFENCE PUNISHABLE UNDER ARTICLE 414 OF THE FRENCH CUSTOMS CODE BY IMPRISONMENT NOT EXCEEDING THREE MONTHS AND A FINE EQUAL TO TWICE THE VALUE OF THE GOODS INVOLVED IN THE FRAUD . THE ACCUSED IN THE MAIN PROCEEDINGS DISPUTED THE PRICES HELD BY THE FRENCH CUSTOMS TO BE NORMAL , BOTH IN REGARD TO THE PRINCIPLES APPLIED AND IN REGARD TO THE AMOUNT ACTUALLY ASSESSED . HAVING REGARD TO THE FACT THAT THE MATTER IS GOVERNED BY REGULATIONS NOS 803/78 AND 375/79 AS WELL AS BY THE AGREEMENT BETWEEN THE EEC AND THE SWISS CONFEDERATION , THE MAGISTRATE CONSIDERED AN INTERPRETATION OF THOSE PROVISIONS TO BE NECESSARY AND SUBMITTED 11 QUESTIONS , THE FIRST OF WHICH RAISES A POINT OF PRINCIPLE . THE QUESTION IS FRAMED AS FOLLOWS :
' ' DO REGULATION ( EEC ) NO 803/68 OF THE COUNCIL OF 27 JUNE 1968 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES , IN PARTICULAR ARTICLES 1 TO 10 OF THAT REGULATION , AND REGULATION ( EEC ) NO 1581/74 OF THE COMMISSION OF 24 JUNE 1974 ON THE PRICE REDUCTIONS TO BE TAKEN INTO ACCOUNT WHEN DETERMINING VALUE FOR CUSTOMS PURPOSES , ALLOW THE COMPETENT AUTHORITIES OF A MEMBER STATE TO ATTRIBUTE TO GOODS IMPORTED FROM A NON-MEMBER STATE A VALUE FOR CUSTOMS PURPOSES LESS THAN THE VALUE DECLARED BY THE IMPORTER OR , FOR IMPORTS SUBSEQUENT TO THE ENTRY INTO FORCE OF REGULATION ( EEC ) NO 375/69 OF THE COMMISSION OF 27 FEBRUARY 1969 , LESS THAN THE VALUE WHICH RESULTS FROM , THE PARTICULARS RELATING TO VALUE FOR CUSTOMS PURPOSES DECLARED BY THE IMPORTER?
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4 THE EXAMINING MAGISTRATE SUBMITTED AN 11TH QUESTION WHICH IS COMPLEMENTARY TO THE FIRST AND OF WHICH THE WORDING IS AS FOLLOWS :
' ' DO ARTICLE 9 OF REGULATION NO 803/68 OF THE COUNCIL AND , FOR THE IMPORTS TO WHICH THEY APPLY , REGULATION NO 375/69 OF THE COMMISSION AND THE