OF TURNOVER TAX, IS CAPABLE, IN CONJUNCTION WITH THE PROVISIONS OF THE COUNCIL DIRECTIVES OF 11 APRIL 1967 AND 9 DECEMBER 1969, OF PRODUCING DIRECT EFFECTS IN THE LEGAL RELATIONSHIPS BETWEEN THE MEMBER STATES TO WHICH THE DECISION IS ADDRESSED AND THOSE SUBJECT TO THEIR JURISDICTION CREATING FOR THE LATTER THE RIGHT TO INVOKE THESE PROVISIONS BEFORE THE COURTS .
3 . THE PROHIBITION ON APPLYING THE COMMON SYSTEM OF TURNOVER TAX CONCURRENTLY WITH SPECIFIC TAXES BECOMES EFFECTIVE ON THE DATE LAID DOWN IN THE THIRD COUNCIL DIRECTIVE OF 9 DECEMBER 1969, NAMELY ON 1 JANUARY 1972 .
4 . WHILST THE SECOND PARAGRAPH OF ARTICLE 4 OF THE DECISION OF 13 MAY 1965 PROVIDES FOR THE ABOLITION OF " SPECIFIC TAXES " IN ORDER TO ENSURE A COMMON AND CONSISTENT SYSTEM OF TAXATION OF TURNOVER, THIS OBJECTIVE DOES NOT PROHIBIT THE IMPOSITION ON TRANSPORT SERVICES OF OTHER TAXES WHICH ARE OF A DIFFERENT NATURE AND HAVE AIMS DIFFERENT FROM THOSE PURSUED BY THE COMMON SYSTEM OF TURNOVER TAX . A TAX WHICH IS NOT IMPOSED ON COMMERCIAL TRANSACTIONS BUT MERELY BECAUSE GOODS ARE CARRIED BY ROAD AND THE BASIS OF ASSESSMENT OF WHICH IS NOT CONSIDERATION FOR A SERVICE BUT THE PHYSICAL LOAD EXPRESSED IN METRIC TONNES/KILOMETERS TO WHICH THE ROADS ARE SUBJECTED BY THE ACTIVITY TAXED, DOES NOT CORRESPOND TO THE USUAL FORM OF TURNOVER TAX WITHIN THE MEANING OF THE SECOND PARAGRAPH OF ARTICLE 4 OF THE DECISION OF 13 MAY 1965 .
5 . IT IS NOT FOR THE COURT, IN THE PROCEDURE LAID DOWN BY ARTICLE 177 OF THE EEC TREATY, TO ASSESS, FROM THE POINT OF VIEW OF COMMUNITY LAW, THE FEATURES OF A MEASURE ADOPTED BY ONE OF THE MEMBER STATES . ON THE OTHER HAND IT IS WITHIN ITS JURISDICTION TO INTERPRET THE RELEVANT PROVISION OF COMMUNITY LAW IN ORDER TO ENABLE THE NATIONAL COURT TO APPLY IT CORRECTLY TO THE MEASURE IN QUESTION .
Parties
IN CASE 23/70
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE FINANZGERICHT DUESSELDORF FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN
ERICH HASELHORST, DUESSELDORF,
AND
FINANZAMT DUESSELDORF-ALTSTADT,
Subject of the case
ON THE INTERPRETATION OF ARTICLE 4 OF COUNCIL DECISION NO 65/271/EEC OF 13 MAY 1965 AND ARTICLE 1 OF COUNCIL DIRECTIVE NO 67/227/EEC OF 11 APRIL 1967,
Grounds
1 BY AN ORDER DATED 20 MAY 1970 RECEIVED AT THE COURT ON 25 MAY 1970 THE FINANZGERICHT DUESSELDORF HAS REFERRED TO THE COURT, PURSUANT TO ARTICLE 177 OF THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, SEVERAL QUESTIONS ON THE INTERPRETATION OF ARTICLE 4 OF THE COUNCIL DECISION OF 13 MAY 1965 ON THE HARMONIZATION ON CERTAIN PROVISIONS AFFECTING COMPETITION IN TRANSPORT BY RAIL, ROAD AND INLAND WATERWAY ( OJ SPECIAL EDITION 1965, P . 67 ) AND OF ARTICLE 1 OF THE FIRST COUNCIL DIRECTIVE OF 11 APRIL 1967 ON THE HARMONIZATION OF LEGISLATION OF MEMBER STATES CONCERNING TURNOVER TAXES ( OJ SPECIAL EDITION 1967, P .