JUDGMENT OF 14. 12. 1972 — CASE 29/72 MARIMEX v AMMINISTRAZIONE FINANZIARIA ITALIANA

In Case 29/72 Reference to the Court under Article 177 of the EEC Treaty by the President of the Tribunale di Trento for a preliminary ruling in the action pending before that before that court between

THE COURT composed of: R. Lecourt, President, R. Monaco and P. Pescatore, Presidents of Chambers, A. M. Donner (Rapporteur) and J. Mertens de Wilmars, Judges, Advocate-General: K. Roemer Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Facts and procedure

II — Observations submitted pursuant to Article 20 of the Statute

1. The admissibility of the question

2. The question whether the charges imposed for veterinary inspections are charges having an effect equivalent to customs duties

3. The question whether the dues relating to the veterinary inspection at the frontier must be considered as internal taxation within the meaning of Article 95 of the Treaty

Grounds of judgment

The extent of the derogation provided for in Article 36 of the Treaty

The classification of the disputed charges with regard to Article 22 of Regulation (EEC) No 805/68

Costs