1 BY A JUDGMENT OF 4 DECEMBER 1979 , WHICH WAS RECEIVED AT THE COURT ON 24 JANUARY 1980 , THE ARRONDISSEMENTSRECHTBANK ( DISTRICT COURT ), ROERMOND , REFERRED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY A QUESTION WHICH RELATES TO THE INTERPRETATION OF ARTICLE 36 OF THAT TREATY AND WHICH IS WORDED AS FOLLOWS : ' ' GIVEN THAT : ( A ) CERTAIN PHARMACEUTICAL PRODUCTS ARE LAWFULLY IN FREE CIRCULATION IN ONE OR MORE MEMBER STATES IN THE SENSE THAT THE PERMITS REQUIRED UNDER NATIONAL LAW FOR THOSE PHARMACEUTICAL PRODUCTS HAVE BEEN ISSUED TO THE MANUFACTURERS OR , WHERE APPROPRIATE , TO THOSE WHO ARE RESPONSIBLE FOR PUTTING THE PHARMACEUTICAL PRODUCTS INTO CIRCULATION IN EACH OF THE MEMBER STATES ; AND ( B)THIRD PARTIES MAY BE AWARE THAT SUCH PERMITS HAVE BEEN GRANTED IN EACH OF THE MEMBER STATES BECAUSE THE FACT HAS BEEN OFFICIALLY PUBLISHED OR HAS BECOME GENERALLY KNOWN BY SOME OTHER MEANS ; AND ( C)A ( PARALLEL ) IMPORTER OF MEDICINAL PRODUCTS ESTABLISHED IN ONE OF THE MEMBER STATES IMPORTS INTO THE MEMBER STATE IN WHICH HE IS ESTABLISHED THE PHARMACEUTICAL PRODUCTS WHICH ARE IN CIRCULATION AS DESCRIBED ABOVE , DO THE EXCEPTIONS TO THE RULES RELATING TO THE FREE MOVEMENT OF GOODS WITHIN THE EEC , PARTICULARLY ARTICLE 36 OF THE EEC TREATY IN SO FAR AS IT RELATES TO THE PROTECTION OF HEALTH AND LIFE OF HUMANS , JUSTIFY THE AUTHORITIES OF THE IMPORTING MEMBER STATE PERMITTING IMPORTS OF THOSE PHARMACEUTICAL PRODUCTS ONLY ON PAYMENT OF A REGISTRATION CHARGE , AND IF SO , WHAT STANDARDS SHOULD BE APPLIED TO THE AMOUNT AND FREQUENCY OF THE PAYMENTS AND THE SYSTEM GOVERNING PAYMENTS? ' '
2 THAT QUESTION HAS BEEN RAISED IN THE CONTEXT OF CRIMINAL PROCEEDINGS INSTITUTED AGAINST A NETHERLANDS TRADER WHO IS A ' ' PARALLEL IMPORTER ' ' OF PHARMACEUTICAL PRODUCTS IN THE NETHERLANDS AND WHO HAS BEEN CHARGED WITH HAVING HELD FOR SALE , OR HAVING SOLD , DELIVERED OR DEALT IN , A CERTAIN NUMBER OF PROPRIETARY MEDICINAL PRODUCTS WITHIN THE MEANING OF ARTICLE 1 ( 1 ) ( H ) OF THE NETHERLANDS LAW RELATING TO THE SUPPLY OF MEDICINAL PRODUCTS ( WET OP DE GENEESMIDDELENVOORZIENING ) WHICH HAD NOT FIRST BEEN REGISTERED AS REQUIRED BY ARTICLE 3 OF THAT LAW . IT IS APPARENT FROM BOTH THE CONSIDERATIONS SET OUT IN THE JUDGMENT MAKING THE REFERENCE AND THE WORDING OF THE QUESTION THAT THE ACCUSED DID NOT COMPLY WITH THAT REQUIREMENT BECAUSE TWO FEES , ONE SINGLE AND THE OTHER ANNUAL , ARE PAYABLE ON REGISTRATION , AND BECAUSE HE CONSIDERS THAT THE REQUIREMENT OF REGISTRATION IN CONJUNCTION WITH THE REQUIREMENT TO PAY THE SAID FEES , WHICH HE CONSIDERS EXCESSIVE , CONSTITUTES A MEASURE HAVING AN EFFECT EQUIVALENT TO A QUANTITATIVE RESTRICTION ON IMPORTS WHICH IS INCOMPATIBLE WITH ARTICLE 30 OF THE TREATY AND WHICH DOES NOT QUALIFY FOR THE EXCEPTION LAID DOWN IN ARTICLE 36 OF THE TREATY .
3 THE ARRONDISSEMENTSRECHTBANK HAS SUBMITTED THE QUESTION SET FORTH ABOVE IN ORDER TO BE IN A POSITION TO DECIDE WHETHER THE NATIONAL RULES , IN SO FAR AS THEY REQUIRE PAYMENT OF THESE FEES , ARE IN ACCORDANCE WITH COMMUNITY LAW .
4 . ARTICLE 95 IS COMPLIED WITH WHERE AN INTERNAL TAX APPLIES IN ACCORDANCE WITH THE SAME CRITERIA , OBJECTIVELY JUSTIFIED BY THE PURPOSE FOR WHICH THE TAX WAS INTRODUCED , TO DOMESTIC PRODUCTS AND IMPORTED PRODUCTS SO THAT IT DOES NOT RESULT IN THE IMPORTED PRODUCT ' S BEARING A HEAVIER CHARGE THAN THAT BORNE BY THE SIMILAR DOMESTIC PRODUCT . THE FACT THAT A CHARGE WHICH MEETS THOSE CRITERIA HAS DIFFERENT EFFECTS ON THE COST PRICES OF THE VARIOUS UNDERTAKINGS BY REASON OF PARTICULAR FEATURES OF THE ECONOMIC STRUCTURE OF SUCH UNDERTAKINGS WHICH MANUFACTURE OR MARKET SUCH PRODUCTS IS IRRELEVANT TO THE APPLICATION OF THAT PROVISION .