OF OTHER MEMBER STATES BY MEANS OF INTERNAL TAXATION .
THUS WHEREAS THE FIRST PROVISION AIMS AT ANY IMPEDIMENT TO INTRA-COMMUNITY TRADE, THE SECOND IS LIMITED TO IMPEDIMENTS OF A KIND WHICH FAVOUR NATIONAL PRODUCTS .
THIS DIFFERENCE IS CONFIRMED BY ARTICLE 96 WHICH PROVIDES THAT WHERE PRODUCTS ARE EXPORTED TO THE TERRITORY OF ANY MEMBER STATE, ANY REPAYMENT OF INTERNAL TAXATION SHALL NOT EXCEED THE INTERNAL TAXATION IMPOSED ON THEM, WHETHER DIRECTLY OR INDIRECTLY AND THUS LEAVES OPEN THE QUESTION WHETHER MEMBER STATES HAVE THE POWER TO REDUCE THE AMOUNT OF THE REPAYMENT, A MEASURE WHICH COULD, HOWEVER, AFFECT COMMUNITY TRADE .
8 IN THE PROCEDURE FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE TREATY, THE COURT CANNOT CLASSIFY A SPECIFIC NATIONAL TAX FOR THE PURPOSE OF APPLYING ARTICLES 12 AND 95, SINCE THE INTERPRETATION OF LEGISLATIVE AND OTHER ACTS OF A NATIONAL NATURE REMAINS WITHIN THE JURISDICTION OF THE NATIONAL COURT AND THIS COURT IS COMPETENT ONLY TO INTERPRET AND ASSESS THE VALIDITY OF THE COMMUNITY ACTS REFERRED TO IN THE SAID ARTICLE .
HOWEVER, THE COURT IS COMPETENT TO INTERPRET THE AFOREMENTIONED PROVISIONS OF THE TREATY IN ORDER TO ENABLE THE NATIONAL COURT TO APPLY THE RULE OF COMMUNITY LAW CORRECTLY TO THE TAX IN QUESTION .
9 IN THESE CIRCUMSTANCES IT IS RIGHT TO OBSERVE THAT A NATIONAL MEASURE DESCRIBED AS A 'SPECIAL TURNOVER TAX' AND WHICH 'REFERS BACK TO CONCEPTS OF NATIONAL LAW ON TURNOVER TAX' CAN SUBJECT COMMERCIAL EXPORTS TO OTHER MEMBER STATES TO A FINANCIAL CHARGE .
SUCH IS IN PARTICULAR THE CASE WHEN IT IS A QUESTION OF A GENERAL MEASURE WHICH APPLIES TO ALL EXPORTED PRODUCTS WITHOUT DISTINCTION AND WHEN PRACTICALLY THE SOLE EFFECT OF THE CHARGE IN QUESTION IS TO REDUCE THE EXONERATION OF THE EXPORTED PRODUCTS FROM TURNOVER TAX .
A CHARGE WHICH SUBJECTS WITHOUT DISTINCTION INDUSTRIAL EXPORTS TO OTHER MEMBER STATES TO A FINANCIAL CHARGE BY PARTIALLY ABOLISHING THE EXONERATION FROM INTERNAL TAXATION AND WHICH IS CLOSELY INTEGRATED INTO THE NATIONAL SYSTEM OF TURNOVER TAX, COMES UNDER INTERNAL TAXATION WITHIN THE MEANING OF ARTICLE 95 ET SEQ . OF THE TREATY, AND CANNOT THEREFORE CONSTITUTE A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY WITHIN THE MEANING OF ARTICLE 12 OF THE TREATY .
10 IN ADDITION, THE PLAINTIFF IN THE MAIN ACTION, OBSERVING THAT AS FROM 1 OCTOBER 1968 THE TURNOVER TAX IN THE FEDERAL REPUBLIC OF GERMANY HAD BEEN REPLACED BY A SYSTEM OF VALUE ADDED TAX, REFERRED TO ARTICLE 10 OF THE SECOND COUNCIL DIRECTIVE OF 11 APRIL 1967 ON THE HARMONIZATION OF LEGISLATION OF MEMBER STATES CONCERNING TURNOVER TAXES ( OJ 71/67, P . 1303 ).
11 UNDER ARTICLE 10 ( 1 ) ( A ) EXEMPTION FROM VALUE ADDED TAX IS ACCORDED TO 'THE SUPPLY OF GOODS CONSIGNED OR TRANSPORTED TO PLACES OUTSIDE THE TERRITORY IN WHICH THE STATE CONCERNED APPLIES VALUE ADDED TAX '.
12 HOWEVER, THE PROVISION, BASED ON ARTICLES 99 AND 100 OF THE TREATY, IMPOSED OBLIGATIONS ON