Europa Member states of the EEC – absolute obligation under the treaty – concept – rights of individuals – protection of such rights by national courts Policy of the EEC – common rules – tax provisions – internal taxation of one member state imposed on the products of other member states – prohibition of discrimination as compared with charges on the domestic products of that state – entry into force of this rule – its nature and consequences – rights of individuals – protection of such rights by national courts (EEC treaty, article 95) Customs duties and internal taxation – joint applicability to the same case of provisions relating thereto – impossibility of such joint application (EEC treaty, articles 12, 13, 95) Policy of the EEC – common rules – tax provisions – internal taxation – charges intended to offset its effect – nature of internal taxation (EEC treaty, article 95)
Citations:
C-57/65
European
Updated: 10 April 2022; Ref: scu.131816
