Commission v Luxembourg: ECJ 26 Jun 1991

ECJ Tax provisions – Domestic taxation – System of taxation of beer – Levying of excise duty on the hot wort, regardless of wastage incurred in preparing the finished product – Flat-rate adjustment of excise duty on imports and refunds on exports – Compatibility with the first paragraph of Article 95 and Article 96 of the Treaty – Conditions – Application of a wastage rate higher than that of certain domestic producers – Not permissible.


C-152/89, [1991] EUECJ C-152/89, [1991] ECR I-3141



Cited by:

CitedBloomsbury International Ltd v Sea Fish Industry Authority and Department for Environment, Food and Rural Affairs SC 15-Jun-2011
The 1995 Regulations imposed a levy on fish both caught and first landed in the UK and also on imported fish products. The claimants, importers challenged the validity of the latter charges, saying that they went beyond the power given by the 1981 . .
Lists of cited by and citing cases may be incomplete.


Updated: 01 June 2022; Ref: scu.160266