Judgment_paragraph 6. · Société des produits de maïs SA v Administration des douanes et droits indirects (112/83)

6.The application by analogy of the second paragraph of Article 174 would not seem to be justified by the precedents concerning the application by analogy of Article 176 (judgments of 19 October 1977 in Joined Cases 117/76 and 16/77 Ruckdeschel [1977] ECR 1753 and in Joined Cases 124/76 and 20/77 Moulins et Huileries de Pont-à-Mousson [1977] ECR 1795). Neither the first paragraph of Article 176 nor the aforementioned case-law derogates from or is inconsistent with the principle of the immediacy of Community law. On the contrary, the application by analogy of Article 176 reinforces that immediacy. Furthermore, such analogous application does not seem capable of jeopardizing the full, complete and harmonious application of Article 177.