JUDGMENT OF THE COURT 9 June 1992

In Joined Cases C-228/90 to C-234/90, C-339/90 and C-353/90, REFERENCES to the Court under Article 177 of the EEC Treaty by the Pretore di Savona, the Pretore di La Spezia and the Vice-Pretore di Salerno for a preliminary ruling in the proceedings pending before that court between

THE COURT, composed of: F. A. Schockweiler, President of Chamber, acting as President, F. Grévisse and P. J. G. Kapteyn (Presidents of Chambers), G. F. Mancini, C. N. Kakouris, J. C. Moitinho de Almeida, M. Diez de Velasco, M. Zuleeg and J. L. Murray, Judges, Advocate General: C. O. Lenz, Registrar: H. A. Rühi, Principal Administrator,

after considering the written observations submitted on behalf of: Simba SpA, by Giorgio Finocchio, of the Savona Bar, assisted by Bruno Telchini, of the Bolzano Bar, Comafrica SpA, by Giuseppe Pericu and Mario Alberto Quaglia, of the Genoa Bar, Giorgio Finocchio, of the Savona Bar, and by Marco Giannini, of the La Spezia Bar, Camar Sri, by Mario Porzio, of the Naples Bar, and Giorgio Finocchio, of the Savona Bar, Co-Frutta SpA, by Wilma Viscardini Dona of the Padua Bar, Chiquita Italia SpA, by Guido Greco and Luigi R. Bianchi, of the Milan Bar, Giorgio Finocchio, of the Savona Bar, and Gustavo and Fausta De Dominicis, of the Salerno Bar, the Government of the Italian Republic, by Professor Luigi Ferrari Bravo, Head of the Department for Contentious Diplomatic Affairs at the Italian Ministry for Foreign Affairs, acting as Agent, assisted by Sergio Laporta, Avvocato dello Stato, and the Commission of the European Communities, by Enrico Traversa, of its Legal Service, acting as Agent,

having regard to the Report for the Hearing,

after hearing the oral observations of Simba SpA, Comafrica SpA, Co-Frutta SpA and Chiquita Italia SpA, the Italian Government and the Commission at the hearing on 7 November 1991,

after hearing the Opinion of the Advocate General at the sitting on 13 December 1991,

gives the following

Judgment

In Cases C-228/90, C-229/90, C-230/90, C-231/90, C-232/90, C-233/90 and C-234/90

Case C-339/90

Case C-353/90

The legal nature of a duty such as the national tax on consumption

The question concerning the interpretation of Article 95 of the Treaty raised in Case C-339/90

The questions concerning the interpretation of Article 113 of the Treaty

The questions concerning the interpretation of Article 9 of the Treaty and of Regulation No 950/68

The questions concerning the possible inapplicability of the national legislation

Costs

1 Language of the case: Italian.