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IT ALSO FOLLOWS FROM REGULATION NO 3330/74 AND IN PARTICULAR FROM ARTICLE 33 THEREOF THAT, EVEN APART FROM CASES OF DISTURBANCE PROVIDED FOR IN THE SAID PROVISIONS, THE FUNCTIONING OF A COMMON ORGANIZATION OF THE MARKETS AND IN PARTICULAR THE FORMATION OF PRODUCER PRICES MUST IN PRINCIPLE BE GOVERNED BY THE GENERAL COMMUNITY PROVISIONS AS LAID DOWN IN GENERAL RULES AMENDED ANNUALLY WITH THE RESULT THAT ANY SPECIFIC INTERFERENCE WITH THIS FUNCTIONING IS STRICTLY LIMITED TO THE CASES EXPRESSLY PROVIDED FOR. IT IS FOR THE NATIONAL COURT TO DEFINE THE DUTY IN QUESTION. A DUTY FALLING WITHIN A GENERAL SYSTEM OF INTERNAL TAXATION APPLYING TO DOMESTIC PRODUCTS AS WELL AS TO IMPORTED PRODUCTS ACCORDING TO THE SAME CRITERIA CAN CONSTITUTE A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY ON IMPORTS ONLY IF IT HAS THE SOLE PURPOSE OF FINANCING ACTIVITIES FOR THE SPECIFIC ADVANTAGE OF THE TAXED DOMESTIC PRODUCT, IF THE TAXED PRODUCT AND THE DOMESTIC PRODUCT BENEFITING FROM IT ARE THE SAME, AND IF THE CHARGES IMPOSED ON THE DOMESTIC PRODUCT ARE MADE GOOD IN FULL.

THE PROHIBITIONS CONTAINED IN ARTICLES 9 AND 13 ARE AIMED AT ANY TAX DEMANDED AT THE TIME OF OR BY REASON OF IMPORTATION AND WHICH, BEING IMPOSED SPECIFICALLY ON IMPORTED PRODUCTS TO THE EXCLUSION OF A SIMILAR DOMESTIC PRODUCT, RESULTS IN THE SAME RESTRICTIVE CONSEQUENCES ON THE FREE MOVEMENT OF GOODS AS A CUSTOMS DUTY BY ALTERING THE COST PRICE OF THAT PRODUCT. IN THE FINANCING OF THE AID GRANTED, THE NATIONAL AUTHORITIES ARE IN PARTICULAR SUBJECT NOT ONLY TO THE OBLIGATIONS ARISING UNDER THE TREATY BUT ALSO TO THOSE ARISING UNDER THE OTHER PROVISIONS OF REGULATION ( EEC ) NO 3330/74. AUTHORIZATION UNDER ARTICLE 38 OF REGULATION ( EEC ) NO 3330/74 TO GRANT THE AIDS PROVIDED FOR THEREIN CANNOT BE TAKEN TO MEAN THAT ANY METHOD OF FINANCING THESE AIDS, WHATEVER ITS CHARACTER OR CONDITIONS, IS COMPATIBLE WITH COMMUNITY LAW. CUSTOMS DUTIES - CHARGES HAVING EQUIVALENT EFFECT - CONCEPT - INTERNAL TAXATION - DISTINCTION - JURISDICTION OF NATIONAL COURT CUSTOMS DUTIES - CHARGES HAVING EQUIVALENT EFFECT - CONCEPTģ.

( REGULATION NO 3330/74 OF THE COUNCIL, ARTICLE 38 )Ģ. AGRICULTURE - COMMON ORGANIZATION OF THE MARKETS - SUGAR - SUGAR MARKETING YEARS 1975/1976 TO 1979/1980 - AIDS - GRANT - FINANCING - SYSTEM Summary Parties Subject of the case Grounds Decision on costs Operative part Keywordsġ.

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