JUDGMENT OF 31. 5. 1979 — CASE 132/78 DENKAVIT v FRANCE

In Case 132/78 REFERENCE to the Court under Article 177 of the EEC Treaty by the Tribunal d'Instance, Lille, for a preliminary ruling in the action pending before that court between

THE COURT (First Chamber) composed of: J. Mertens de Wilmars, President of Chamber, A. O'Keeffe and G. Bosco, Judges, Advocate General: J.-P. Warner Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

II — Observations submitted under Article 20 of the Protocol on the Statute of the Court of Justice of the EEC

A — Observations submitted by the plaintiff in the main action (Denkavit Loire S.à.r.l.)

The first question

(a) It is not consideration for a benefit provided in fact

(b) It is not a charge relating to a general system of internal dues

(c) Double taxation

(d) Purpose of the charge

The second question

The third question

B — Observations submitted by the Commission

The first and third questions

1. The nature of the charge in question considered as a whole

(a) The legal mode of application

(b) The economic effects of the charge in question

2. The charge in question levied on lard

The second question

III — Oral procedure

Decision

Costs