ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE THE FINANZGERICHT OF THE SAARLAND, A DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
THE COURT
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE FINANZGERICHT OF THE SAARLAND BY AN ORDER OF THAT COURT OF 4 OCTOBER 1968, HEREBY RULES :
ON QUESTION 1(A ):
( A ) THE POWER MADE AVAILABLE BY ARTICLE 97 OF THE EEC TREATY PERMITS THE STATES CONCERNED TO TAX AN IMPORTED PRODUCT AT A SINGLE RATE DEEMED TO CORRESPOND TO THE AGGREGATE TAX BURDEN BORNE BY DOMESTIC PRODUCTS;
( B ) THE QUESTION WHETHER, IN A PARTICULAR CASE, THIS POWER HAS ACTUALLY BEEN EXERCISED IS, FROM THE POINT OF VIEW OF COMMUNITY LAW, A QUESTION WHICH NATIONAL COURTS MUST DECIDE WITHIN THE CONTEXT OF NATIONAL LAW;
( C ) IF A STATE HAS EXERCISED THIS POWER, THE RATES WHICH IT HAS ESTABLISHED ARE GOVERNED BY ARTICLE 97, EVEN WHERE IT COULD BE SHOWN THAT THEY DO NOT CORRESPOND TO THE AGGREGATE TAX BURDEN BORNE BY DOMESTIC PRODUCTS .
ON QUESTION 1(B ):
UNDER A CUMULATIVE MULTI-STAGE TAX SYSTEM, A RATE OF TAX INTRODUCED BEFORE THE ENTRY INTO FORCE OF THE EEC TREATY MAY CONSTITUTE AN " AVERAGE RATE " WITHIN THE MEANING OF ARTICLE 97 AND IT IS POSSIBLE THAT A RATE APPLICABLE TO A SINGLE STAGE OF MARKETING MAY CONSTITUTE AN " AVERAGE RATE " WITHIN THE MEANING OF THAT ARTICLE;
ON QUESTION 2(A ):
IN ORDER TO ESTABLISH AN AVERAGE RATE WITHIN THE MEANING OF ARTICLE 97, IT IS SUFFICIENT THAT THE BODY WHICH IS COMPETENT IN ACCORDANCE WITH THE LEGAL SYSTEM OF A MEMBER STATE HAS DECLARED THAT AN EXISTING TAX RATE IS AN AVERAGE RATE .
ON QUESTIONS 3 AND 4 :
ARTICLE 97 DOES NOT EXCLUDE THE POSSIBILITY THAT PRODUCTS LIABLE TO A RATE OF TURNOVER EQUALIZATION TAX WHICH DOES NOT DIFFER FROM THE GENERAL RATE MAY FORM A GROUP OF PRODUCTS WITHIN THE MEANING OF THE SAID ARTICLE 97 .