EUR-Lex -  61988CC0170 - EN - Opinion of Mr Advocate General Jacobs delivered on 26 May 1989. - Ford España SA v Estado español. - Reference for a preliminary ruling: Audiencia Territorial de Valencia - Spain. - Free movement of goods - Charges having equivalent effect - Amount levied on customs clearance of goods on an importer's premises. - Case 170/88.

Opinion of the Advocate-General

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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 for 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 .

( 2 ) A national court which is called upon, within the limits of its jurisdiction, to apply provisions of Community law is under a duty to give full effect to those provisions, if necessary refusing of its own motion to apply any conflicting provision of national legislation, even if adopted subsequently, and it is not necessary for the court to request or await the prior setting aside of such provisions by legislative or other constitutional means .

(*) Original language : English .

Judgment 170/88

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