ALTHOUGH ALL QUESTIONS CONCERNING THE BASIS OF ASSESSMENT , THE MANNER OF IMPOSITION AND THE AMOUNT OF THE CHARGE IN DISPUTE WERE FIXED BY COMMUNITY LAW , THE RECOVERY OF THE CHARGE , TOGETHER WITH ALL THE FORMALITIES ATTACHING THERETO , WAS ENTRUSTED TO THE COMPETENT AUTHORITIES IN THE MEMBER STATES , AS THE COURT HAS HAD OCCASION TO POINT OUT IN OTHER CONTEXTS ( JUDGMENT OF 25 OCTOBER 1972 , CASE 96/71 , R AND V HAEGEMAN V COMMISSION OF THE EUROPEAN COMMUNITIES ( 1972 ) II ECR 1005 ; JUGDMENT OF 4 APRIL 1974 , JOINED CASES 178 , 179 AND 180/73 , BELGIAN STATE AND GRAND DUCHY OF LUXEMBOURG V MERTENS AND OTHERS , ( 1974 ) I ECR 383 ; JUDGMENT OF 5 MAY 1977 , CASE 110/76 , PRETORE OF CENTO V A PERSON OR PERSONS UNKNOWN ).
383 ; URTEIL VOM 5 . MAI 1977 , PRETORE DI CENTO/UNBEKANNT , RECHTSSACHE 110/76 ) - DIE ERHEBUNG DIESER ABGABE EINSCHLIESSLICH ALLER HIERMIT VERBUNDENEN FORMALITÄTEN DEN ZUSTÄNDIGEN VERWALTUNGSBEHÖRDEN DER MITGLIEDSTAATEN ÜBERTRAGEN WORDEN .EurLex-2 EurLex-2