Europa 1. Policy of the EEC – common rules – tax provisions – taxation – taxation forming part of a general tax applying without distinction to domestic and imported products – nature of internal taxation (EEC treaty, article 95) 2. Policy of the EEC – common rules – tax provisions – internal taxation imposed by a member state on products from member states – absence of similar domestic products or other products capable of being protected – permissibility – limits of right of a member state to impose taxation (EEC treaty, article 95). 1. Taxation levied within the framework of legislation relating to the turnover tax applying without distinction to all categories of products, whether domestic or imported, does not constitute a specific tax on imported products even if charged at the moment of importation. Cf. Paragraph 4, summary, judgment in case 25/67 (1968) ECR 207. 2. The provisions of article 95 of the EEC treaty do not prohibit member states from imposing internal taxation on imported products from other member states when there is no similar domestic product or other domestic product capable of being protected. Nevertheless it would not be permissible for member states to impose on such products charges of such an amount that the free movement of goods within the common market would be impeded as far as those products were concerned. Such a restraint on the free movement of goods cannot however be presumed to exist when the rate of taxation remains within the general framework of the national system of taxation of which the tax in question is an integral part. Cf. Paragraph 1, summary, judgment in case 27/67.
Citations:
C-31/67
European
Updated: 10 April 2022; Ref: scu.131860