C-170/88

OPINION OF MR JACOBS —CASE 170/88

goods by reason of the fact that they proportionate to that service or cross a frontier, constitutes according to correspond to those costs. established case-law of the Court, a charge having equivalent effect (see 2. A national court which is called upon, judgments of 12 January 1983 in Case within the limits of its jurisdiction, to 39/82 Donner [1983] ECR 19 and of apply provisions of Community law is 27 September 1988 in Case 18/87 under a duty to give full effect to those Commission v Germany [1988] provisions, if necessary refusing of its ECR 5427). Even if it constitutes own motion to apply any conflicting remuneration for a service rendered to provisions of national legislation, and it the importer or falls within the concept is not necessary for that court to request of costs which Directive 79/695 permits or await the prior setting aside of such to be charged to the declarant, its provisions (see judgment of 9 March amount cannot, as it is calculated on an 1978 in Case 106/77 Simmenthal [19781 ad valorem basis, be regarded as ECR 629).

OPINION OF THE ADVOCATE GENERAL

Mr Advocate General Jacobs delivered his Opinion on 26 May 1989 * He proposed that the Court should rule as follows:

(1) A national charge calculated as a proportion of the customs value of goods imported from other Member States and imposed on importers of such goods tor whom customs clearance is carried out on their own premises, constitutes a charge having equivalent effect to a customs duty on imports, prohibited in Spain since 1 March 1986 by Articles 9 and 13 of the EEC Treaty in conjunction with Article 35 of the Act of Accession of Spain and Portugal.