ECJ A national court in such circumstances should not apply conflicting national legislation, even in situations where it was adopted after joining the EEC; it should not wait for the decision of a higher national court before acting. The ECJ considered that the interpretation of Arts ex was uncertain and did not accept that there was an urgent prima facie case for relief. Irish law required importers of petroleum products to buy up to 35 per cent of their needs from the Irish National Petroleum Company INPC at fixed prices. He appealed to the Federal Tax Court Bundesfinanzhof which quashed the decision of the lower court, holding that R was entitled to a rebate.
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