1. Internal taxation – non-discrimination – potable spirits (EEC treaty, article 95) 2. Agriculture – potable spirits – not an agricultural product (regulation no 7) 3. Agriculture – establishment of the common market – exceptions – strict interpretation. 1. The taxation of potable spirits imported from one member state on the basis of a notional alcoholic content amounts to discrimination incompatible with article 95 of the EEC treaty. 2. As potable spirits are not agricultural products (regulation no 7(a) of 18 December 1959) they are not subject to the provisions of articles 39 to 46 of the treaty. 3. In agriculture the permitted derogations 3. In agriculture the permitted derogations from certain rules laid down for the establishment of the common market are exceptions and as such must be strictly interpreted.
Citations:
C-45/64
European, Agriculture
Updated: 10 April 2022; Ref: scu.131766