Amministrazione delle Finanze v Srl Meridionale Industria Salumi, Fratelli Vasanelli and Fratelli Ultrocchi.
Date: 1980-03-27
9 THE INTERPRETATION WHICH , IN THE EXERCISE OF THE JURISDICTION CONFERRED ON IT BY ARTICLE 177 OF THE EEC TREATY , THE COURT OF JUSTICE GIVES TO A RULE OF COMMUNITY LAW CLARIFIES AND DEFINES WHERE NECESSARY THE MEANING AND SCOPE OF THAT RULE AS IT MUST BE OR OUGHT TO HAVE BEEN UNDERSTOOD AND APPLIED FROM THE TIME OF ITS COMING INTO FORCE . IT FOLLOWS THAT THE RULE AS THUS INTERPRETED MAY , AND MUST , BE APPLIED BY THE COURTS EVEN TO LEGAL RELATIONSHIPS ARISING AND ESTABLISHED BEFORE THE JUDGMENT RULING ON THE REQUEST FOR INTERPRETATION , PROVIDED THAT IN OTHER RESPECTS THE CONDITIONS ENABLING AN ACTION RELATING TO THE APPLICATION OF THAT RULE TO BE BROUGHT BEFORE THE COURTS HAVING JURISDICTION ARE SATISFIED .
10 AS THE COURT RECOGNIZED IN ITS JUDGMENT OF 8 APRIL 1976 IN CASE 43/75 DEFRENNE V SABENA ( 1976 ) ECR 455 , IT IS ONLY EXCEPTIONALLY THAT THE COURT MAY , IN APPLICATION OF THE GENERAL PRINCIPLE OF LEGAL CERTAINTY INHERENT IN THE COMMUNITY LEGAL ORDER AND IN TAKING ACCOUNT OF THE SERIOUS EFFECTS WHICH ITS JUDGMENT MIGHT HAVE , AS REGARDS THE PAST , ON LEGAL RELATIONSHIPS ESTABLISHED IN GOOD FAITH , BE MOVED TO RESTRICT FOR ANY PERSON CONCERNED THE OPPORTUNITY OF RELYING UPON THE PROVISION AS THUS INTERPRETED WITH A VIEW TO CALLING IN QUESTION THOSE LEGAL RELATIONSHIPS .
14 THE ARRANGEMENTS FOR THE FIXING AND THE CONDITIONS OF COLLECTION OF THE FINANCIAL CHARGES WHICH THE COMMUNITY IS EMPOWERED TO LEVY AND WHICH SPECIFICALLY CONSTITUTE ITS OWN RESOURCES , SUCH AS CUSTOMS DUTIES AND AGRICULTURAL LEVIES , ARE LAID DOWN BY THE COUNCIL DECISION OF 21 APRIL 1970 ON THE REPLACEMENT OF FINANCIAL CONTRIBUTIONS FROM MEMBER STATES BY THE COMMUNITY ' S OWN RESOURCES ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1970 ( I ), P . 224 ) AND THE REGULATIONS IN IMPLEMENTATION THEREOF . THESE PROVISIONS MUST BE CONSIDERED WITHIN THE FRAMEWORK OF THE GENERAL ARRANGEMENTS ON THE FINANCIAL PROVISIONS OF THE TREATY WHICH , LIKE THE CORRESPONDING ARRANGEMENTS OF THE MEMBER STATES , ARE GOVERNED BY THE GENERAL PRINCIPLE OF EQUALITY WHICH REQUIRES THAT COMPARABLE SITUATIONS MAY NOT BE TREATED DIFFERENTLY UNLESS DIFFERENCE OF TREATMENT IS OBJECTIVELY JUSTIFIED .
18 ACCORDINGLY , IN SO FAR AS NO PROVISIONS OF COMMUNITY LAW ARE RELEVANT , IT IS FOR THE NATIONAL LEGAL SYSTEM OF EACH MEMBER STATE TO LAY DOWN THE DETAILED RULES AND CONDITIONS FOR THE COLLECTION OF COMMUNITY REVENUES IN GENERAL AND AGRICULTURAL LEVIES IN PARTICULAR AND TO DETERMINE THE AUTHORITIES RESPONSIBLE FOR COLLECTION AND THE COURTS HAVING JURISDICTION TO DECIDE DISPUTES TO WHICH THAT COLLECTION MAY GIVE RISE BUT SUCH PROCEDURES AND CONDITIONS MAY NOT MAKE THE SYSTEM FOR COLLECTING COMMUNITY CHARGES AND DUES LESS EFFECTIVE THAN THAT FOR COLLECTING NATIONAL CHARGES AND DUES OF THE SAME KIND .
20 THAT EXPRESS REFERENCE TO NATIONAL LAWS IS , HOWEVER , SUBJECT TO THE SAME LIMITS AS THOSE AFFECTING THE IMPLIED REFERENCE , THE NEED FOR WHICH HAS BEEN ACKNOWLEDGED IN THE ABSENCE OF COMMUNITY PROVISIONS , INASMUCH AS THE APPLICATION OF NATIONAL LEGISLATION MUST BE EFFECTED IN A NON-DISCRIMINATORY MANNER HAVING REGARD TO THE PROCEDURAL RULES RELATING TO DISPUTES OF THE SAME TYPE , BUT PURELY NATIONAL , AND IN SO FAR AS PROCEDURAL RULES CANNOT HAVE THE RESULT OF MAKING IMPOSSIBLE IN PRACTICE THE EXERCISE OF RIGHTS CONFERRED BY COMMUNITY LAW .
21 A SPECIAL SYSTEM OF NATIONAL RULES RELATING TO THE COLLECTION OF COMMUNITY CHARGES AND DUES WHICH RESTRICTS THE POWERS GRANTED TO THE NATIONAL AUTHORITY TO ENSURE THE COLLECTION OF THOSE CHARGES AS COMPARED WITH THE POWERS GRANTED TO THE SAME AUTHORITY IN REGARD TO NATIONAL CHARGES OR DUES OF THE SAME KIND IS THEREFORE NOT IN ACCORDANCE WITH COMMUNITY LAW .