Lamaire NV v Nationale Dienst voor Afzet van Land- en Tuinbouwprodukten.
Date: 1994-07-07
10 It should first of all be noted that, although in proceedings brought under Article 177 of the Treaty, it is not for the Court to rule on the compatibility of national rules with provisions of Community law, the Court is competent to give a ruling on the interpretation of Community law in order to enable the national court to assess the compatibility of those rules with the Community provisions.
13 As the Court has recognized on many occasions (see Joined Cases 2/69 and 3/69 Diamantarbeiders v Brachfeld [1969] ECR 211; Case 46/76 Bauhuis v Netherlands [1977] ECR 5; Case 132/78 Denkavit v France [1979] ECR 1923; Case 18/87 Commission v Germany [1988] ECR 5427 and Case 340/87 Commission v Italy [1989] ECR 1483), the concept of charges having equivalent effect to customs duties on imports and exports encompasses any pecuniary charge, however small and whatever its designation and mode of application, which is imposed unilaterally on domestic or foreign goods by reason of the fact that they cross a frontier.
14 According to that case-law, however, a charge which is imposed on goods by reason of the fact that they cross a frontier may escape classification as a charge having equivalent effect as prohibited by the Treaty, if it relates to a general system of internal dues applied systematically and in accordance with the same criteria to domestic products, and imported or exported products alike, if it represents payment for a specific service actually and individually rendered to the trader of a sum in proportion to that service or, in certain circumstances, if it is levied on account of inspections carried out for the purpose of fulfilling obligations imposed by Community law.
15 Moreover, the objective of Articles 9 and 12 of the Treaty is solely to prohibit charges having equivalent effect to customs duties with respect to trade "between Member States" and it follows that those provisions do not concern the importation or the exportation of products coming from or destined for non-member countries (see Case 148/77 Hansen v Hauptzollamt Flensburg [1978] ECR 1787, paragraph 22).
17 It should be noted in that connection that the fact that a compulsory contribution charged on the importation or exportation of goods is levied not on behalf of the State but on behalf of a public body is immaterial to whether such a contribution is to be classified as a charge having equivalent effect within the meaning of Articles 9 and 12 of the Treaty (see Diamantarbeiders v Brachfeld, cited above, at paragraph 18).
19 In the first place, the contribution at issue was not levied on account of inspections carried out in order to fulfil obligations under provisions of Community law. Secondly, it is applied only to exports of the product in question and thus does not relate to a general system of internal dues applied systematically and in accordance with the same criteria, irrespective of the origin, exporting country or destination of the goods subject to it. Lastly, it is apparent from the documents before the Court that the purpose of the contribution at issue is to finance generally the National Board' s promotion of sales. Consequently, it does not represent consideration for a specific or individual benefit provided to the trader, in an amount proportionate to that service.