THE TIME AT WHICH THEY TAKE EFFECT .
12 THEREFORE THE PROVISIONS OF THE REGULATION MAY NOT BE ACCORDED RETROACTIVE EFFECT UNLESS SUFFICIENTLY CLEAR INDICATIONS LEAD TO SUCH A CONCLUSION . IT IS APPARENT THAT , FAR FROM INDICATING ANY RETROACTIVE EFFECT , BOTH THE WORDING AND THE GENERAL SCHEME OF THE REGULATION LEAD TO THE CONCLUSION THAT THE REGULATION PROVIDES ONLY FOR THE FUTURE .
13 THIS RESULTS , FIRST , FROM THE VERY WORDING OF THE PROVISIONS OF THE REGULATION , WHICH IMPOSE EITHER AN OBLIGATION OR A PROHIBITION IN RELATION TO BRINGING PROCEEDINGS FOR THE RECOVERY OF DUTY AND WHICH ARE THEREFORE NOT DESIGNED TO COVER ACTIONS ALREADY COMMENCED AT THE DATE OF THE ENTRY INTO FORCE OF THE REGULATION . SECONDLY , IT ALSO FOLLOWS FROM THE PERIOD OF TIME WHICH ELAPSED BETWEEN THE ADOPTION OF THE REGULATION , ON 24 JULY 1979 , AND ITS ENTRY INTO FORCE , ON 1 JULY 1980 , A TIME-LAPSE WHICH DEMONSTRATES THAT THE COUNCIL DID NOT CONSIDER THE IMPLEMENTATION OF THE COMMUNITY RULES TO BE URGENT .
14 FURTHERMORE , IF THE SCOPE OF THE REGULATION WERE EXTENDED SO AS TO INCLUDE ALL ACTIONS PENDING BEFORE THE NATIONAL COURTS AT THE DATE OF ITS ENTRY INTO FORCE , THE APPLICATION OF NATIONAL LAW OR OF THE COMMUNITY RULES WOULD DEPEND ON THE CONDUCT OF THE NATIONAL AUTHORITIES AND MORE ESPECIALLY ON THE SPEED WITH WHICH THEY BROUGHT AND CONCLUDED LEGAL PROCEEDINGS . THAT COULD RESULT IN AN UNJUSTIFIED DIFFERENCE IN TREATMENT WITH REGARD TO TRANSACTIONS EFFECTED IN SIMILAR CIRCUMSTANCES AND WOULD BE INCOMPATIBLE WITH THE PRINCIPLES OF EQUALITY AND JUSTICE . THEREFORE , IN DETERMINING THE TEMPORAL SCOPE OF THE REGULATION , THE DATE OF THE ORIGINAL PAYMENT OF THE DUTIES SHOULD BE TAKEN INTO ACCOUNT .
15 IT APPEARS FROM ALL THESE CONSIDERATIONS THAT THE REGULATION COVERS ONLY IMPORT OR EXPORT TRANSACTIONS FOR WHICH THE PAYMENT OF DUTIES WAS MADE ON OR AFTER 1 JULY 1980 .
16 THE REPLY TO THE FIRST QUESTION PUT BY THE CORTE SUPREMA DI CASSAZIONE SHOULD THEREFORE BE THAT COUNCIL REGULATION NO 1697/79 OF 24 JULIY 1979 DOES NOT APPLY TO PAYMENTS OF IMPORT OR EXPORT DUTIES MADE BEFORE 1 JULY 1980 .
17 THEREFORE THE SECOND AND THIRD QUESTIONS , WHICH WERE PUT ONLY IN THE EVENT OF THE REPLY TO THE FIRST QUESTION BEING IN THE AFFIRMATIVE , DO NOT REQUIRE TO BE ANSWERED . THE REPLY TO THE FOURTH QUESTION IS INCLUDED IN THAT GIVEN TO THE FIRST .
Decision on costs
18 THE COSTS INCURRED BY THE ITALIAN GOVERNMENT AND THE COMMISSION WHICH SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN PROCEEDINGS ARE CONCERNED , A STEP IN THE ACTIONS PENDING BEFORE THE NATIONAL COURT , COSTS ARE A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS ,
THE COURT ( THIRD CHAMBER ),
IN ANSWER TO THE QUESTIONS