4.The reference to the administrative provisions of the Member States in Article 3 of Regulation No 92/68 and Article 2 of Regulation No 110/69 cannot be interpreted to mean that the extent of the powers conferred on the Member States varies according to the law of each nation concerned. It follows from the Judgment of the Court of 11 February 1971 in Case 39/70 (Norddeutsches Vieh- und Fleischkontor GmbH v Hauptzollamt Hamburg-St. Annen, reference for a preliminary ruling made by the Finanzgericht Hamburg, Rec. 1971, p. 58) that the uniform application of Community provisions allows no recourse to national rules except to the extent necessary to carry out the Regulations. An express reference to internal provisions must therefore be regarded as purely declaratory; it cannot affect the necessarily uniform interpretation of Community law.
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