JUSTICE IN POSSIBLY A FEW SPECIAL CASES , SINCE PROVISION CAN BE MADE FOR SUCH REQUIREMENTS ONLY BY THE COMMUNITY LEGISLATURE THROUGH APPROPRIATE HARDSHIP CLAUSES ( HARTEKLAUSELN ) OF THE KIND FOUND IN GERMAN REVENUE LAW AND IN THAT OF OTHER MEMBER STATES .
Decision on costs
COSTS
18THE COSTS INCURRED BY THE COUNCIL AND THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE .
AS THESE PROCEEDINGS ARE , SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , THE DECISION AS TO COSTS IS A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS ,
THE COURT
IN ANSWER TO THE QUESTION REFERRED TO IT BY THE FINANZGERICHT HAMBURG BY AN ORDER OF 16 JUNE 1977 , HEREBY RULES :
1 . CONSIDERATION OF THE QUESTIONS RAISED HAS DISCLOSED NO FACTOR OF SUCH A KIND AS TO AFFECT THE VALIDITY OF REGULATIONS NOS 348/76 AND 890/76 .
2 . IN VIEW OF THE UNCERTAINTIES INHERENT IN COUNCIL REGULATION NO 348/76 , FOR THE PURPOSE OF CONVERTING THE TAX ON EXPORTS INTO NATIONAL CURRENCY , OF THE TWO EXCHANGE RATES SPECIFIED RESPECTIVELY IN REGULATION NO 950/68 OF THE COUNCIL AND IN REGULATION NO 475/75 OF THE COUNCIL , THE ONE SHOULD BE APPLIED WHICH AT THE MATERIAL TIME WAS THE LESS ONEROUS FOR THE TAXPAYER CONCERNED .