REGARD TO STATISTICAL LEVIES . FINALLY , IN ITS JUDGMENT OF THE SAME DATE IN JOINED CASES 2 AND 3/69 , SOCIAAL FONDS VOOR DE DIAMANTARBEIDERS V S.A . CH . BRACHFELD AND SONS AND CHOUGOL DIAMOND CO . ( 1969 ) ECR 211 , THE COURT STATED THAT THE CONCEPT OF A CHARGE HAVING EQUIVALENT EFFECT REFERRED TO IN ARTICLES 9 AND 12 OF THE EEC TREATY INCLUDES ANY PECUNIARY CHARGE , OTHER THAN A CUSTOMS DUTY IN THE STRICT SENSE , IMPOSED ON GOODS CIRCULATING WITHIN THE COMMUNITY BY REASON OF THE FACT THAT THEY CROSS A FRONTIER , IN SO FAR AS SUCH CHARGES ARE PERMITTED BY A SPECIFIC PROVISION OF THE TREATY WITHOUT IT BEING NECESSARY MOREOVER TO TAKE INTO ACCOUNT THE FACT THAT THE CHARGE IN QUESTION HAD SOCIAL SECURITY OBJECTIVES .
21 IT FOLLOWS FROM THIS SETTLED CASE-LAW THAT BOTH THE MEMBER STATES AND THE TRADERS CONCERNED WERE , SINCE BEFORE THE END OF THE TRANSITIONAL PERIOD , IN OTHER WORDS BEFORE THE DATE ON WHICH THE PROHIBITION WAS GENERALLY AND UNCONDITIONALLY EFFECTIVE UNDER ARTICLE 13 ( 2 ) OF THE EEC TREATY , SUFFICIENTLY INFORMED OF THE SCOPE OF THAT PROHIBITION FOR IT TO HAVE BEEN UNNECESSARY TO RESTRICT ITS SCOPE , IN ANY CASE AS REGARDS THE PERIOD AFTER 1 JANUARY 1970 .
22 IT IS NECESSARY HOWEVER TO OBSERVE THAT WHERE THE CONSEQUENCE OF A RULE OF COMMUNITY LAW , SUCH AS ARTICLE 13 ( 2 ) OF THE TREATY , IS TO PROHIBIT , WITH THE EFFECTS DESCRIBED ABOVE , THE LEVYING OF NATIONAL CHARGES OR DUES , THE SAFEGUARD OF THE RIGHTS CONFERRED UPON SUBJECTS BY THE DIRECT EFFECT OF SUCH A PROHIBITION DOES NOT NECESSARILY REQUIRE A UNIFORM RULE COMMON TO THE MEMBER STATES RELATING TO THE FORMAL AND SUBSTANTIVE CONDITIONS TO WHICH THE CONTESTING OR RECOVERY OF THOSE CHARGES IS SUBJECT .
23 A COMPARISON OF THE NATIONAL SYSTEMS SHOWS THAT THE PROBLEM OF DISPUTING CHARGES WHICH HAVE BEEN UNLAWFULLY CLAIMED OR THE REFUNDING OF CHARGES PAID BUT NOT OWED IS SETTLED IN THE VARIOUS MEMBER STATES , AND EVEN WITHIN A SINGLE MEMBER STATE , ACCORDING TO THE VARIOUS KINDS OF TAXES OR CHARGES IN QUESTION . IN CERTAIN CASES , OBJECTIONS OR CLAIMS OF THIS TYPE ARE SUBJECT TO SPECIFIC PROCEDURAL CONDITIONS AND TIME-LIMITS UNDER THE LAW WITH REGARD BOTH TO COMPLAINTS SUBMITTED TO THE TAX AUTHORITIES AND TO LEGAL PROCEEDINGS . IT WAS WITH A VIEW TO THE OPERATION OF SUCH REMEDIES THAT , IN ITS JUDGMENTS IN THE REWE AND COMET CASES OF 16 DECEMBER 1976 ( CASES 33 AND 45/76 , ( 1976 ) ECR 1989 AND 2043 RESPECTIVELY ), THE COURT HELD THAT IT WAS COMPATIBLE WITH COMMUNITY LAW TO LAY DOWN REASONABLE LIMITATION PERIODS IN THE INTERESTS OF LEGAL CERTAINTY WHICH PROTECTS BOTH THE TAXPAYER AND THE ADMINISTRATION CONCERNED .
24 IN OTHER CASES , CLAIMS FOR REPAYMENT OF CHARGES WHICH WERE PAID BUT NOT OWED MUST BE BROUGHT BEFORE