Rewe-Zentrale des Lebensmittel-Großhandels GmbH v Hauptzollamt Landau/Pfalz.
Date: 1976-02-17
11 ALTHOUGH , IN THE CONTEXT OF PROCEEDINGS UNDER ARTICLE 177 OF THE TREATY , IT IS NOT FOR THE COURT TO RULE ON THE COMPATIBILITY OF THE PROVISIONS OF A NATIONAL LAW WITH THE TREATY , IT DOES , ON THE OTHER HAND , HAVE JURISDICTION TO PROVIDE THE NATIONAL COURT WITH ALL THE CRITERIA OF INTERPRETATION RELATING TO COMMUNITY LAW WHICH MAY ENABLE IT TO JUDGE SUCH COMPATIBILITY .
15 ON THE OTHER HAND , THE FIRST PARAGRAPH OF ARTICLE 95 IS INFRINGED WHERE THE TAXATION ON THE IMPORTED PRODUCT AND THAT ON THE SIMILAR DOMESTIC PRODUCT ARE CALCULATED IN A DIFFERENT MANNER ON THE BASIS OF DIFFERENT CRITERIA WHICH LEAD , IF ONLY IN CERTAIN CASES , TO HIGHER TAXATION BEING IMPOSED ON THE IMPORTED PRODUCT .

THIS FINDING CANNOT BE REFUTED BY THE CLAIM THAT ALTHOUGH THE IMPORTED PRODUCT IS TAXED AT A FLAT RATE WHILST THE DOMESTIC PRODUCT IS TAXED ACCORDING TO A SLIDING SCALE THIS IS BECAUSE THE INVESTIGATIONS WHICH WOULD BE NECESSARY IN THE FORMER CASE COULD NOT BE CARRIED OUT .

EVEN THOUGH IT MIGHT INDEED BE IMPOSSIBLE TO INTRODUCE THE SAME SLIDING SCALE FOR THE INCREASE OR REDUCTION OF TAXATION ON BOTH DOMESTIC AND IMPORTED PRODUCTS , IT IS NEVERTHELESS POSSIBLE TO IMPOSE A SINGLE FLAT RATE OR FIXED CHARGE ON BOTH PRODUCTS IN ORDER TO OBSERVE THE PROHIBITION ON DISCRIMINATION LAID DOWN IN ARTICLE 95 .
MOREOVER , IN ITS RECOMMENDATION ADDRESSED TO THE GERMAN GOVERNMENT ON 22 DECEMBER 1969 - ON WHICH , HOWEVER , NO ACTION WAS TAKEN - THE COMMISSION SUGGESTED THAT CONDITIONS OF TAXATION SHOULD BE ALIGNED IN THIS WAY .
24 IN THE FIELD OF APPLICATION OF THE TREATY THE PROHIBITION ON ALL DISCRIMINATION REGARDING THE CONDITIONS UNDER WHICH GOODS PRODUCED OR PUT INTO CIRCULATION BY NATIONALS OF THE VARIOUS MEMBER STATES ARE PROCURED AND MARKETED CONSTITUTES A BASIC PRINCIPLE WHICH , BY ITS VERY NATURE , DIRECTLY CONCERNS THE ECONOMIC AND LEGAL POSITION OF THOSE NATIONALS .

AS A REFERENCE TO A SET OF PROVISIONS WHICH ARE ACTUALLY APPLIED TO NATIONALS , THIS RULE IS , BY ITS VERY NATURE , CAPABLE OF BEING DIRECTLY INVOKED BY THOSE TO WHOM IT APPLIES .

THE PROHIBITION ON ALL DISCRIMINATION IN THIS FIELD AFTER THE EXPIRY OF THE TRANSITIONAL PERIOD CONSTITUTES AN OBLIGATION TO ATTAIN A PRECISE RESULT , THE FULFILMENT OF WHICH HAD TO BE MADE EASIER BY , BUT NOT MADE DEPENDENT ON , THE PROGRESSIVE NATURE OF THE ADJUSTMENT PROVIDED FOR .

IN THIS RESPECT , IT MUST BE POINTED OUT THAT UNDER PARAGRAPH ( 3 ) OF THE SAME ARTICLE 37 THE TIME-TABLE FOR THE ADJUSTMENT MEASURES WAS TO BE HARMONIZED WITH THE ABOLITION OF QUANTITATIVE RESTRICTIONS ON THE SAME PRODUCTS .

THE PROVISIONS OF THE TREATY REQUIRING MEMBER STATES TO ABOLISH ALL DISCRIMINATION WITHIN A SPECIFIC PERIOD BECOME DIRECTLY APPLICABLE EVEN WHERE THE DUTY HAS NOT BEEN DISCHARGED BEFORE THE EXPIRY OF THAT PERIOD .

THUS , WHEN THE PERIOD HAS EXPIRED , THE DUTY IN QUESTION IS NO LONGER SUBJECT TO ANY CONDITION , NOR CAN ITS PERFORMANCE OR EFFECTS BE SUBJECT TO THE ADOPTION OF ANY MEASURE EITHER BY THE COMMUNITY OR THE MEMBER STATES , AND , BY ITS VERY NATURE , IT IS CAPABLE OF CONFERRING ON THOSE CONCERNED INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT .

THE PERIOD WHICH THE MEMBER STATES WERE ALLOWED FOR THE PROGRESSIVE ADJUSTMENT OF STATE MONOPOLIES IN ORDER TO ENSURE THAT AT THE END OF THE TRANSITIONAL PERIOD NO DISCRIMINATION EXISTS IS INTENDED TO FACILITATE THE CREATION OF NEW CIRCUMSTANCES WHICH ARE COMPATIBLE WITH THE RULE AND , AFTER ITS EXPIRY , CANNOT FORM AN OBSTACLE TO THE APPLICATION OF THAT RULE .