Europa 1. Policy of the EEC – common rules – tax provisions – cumulative multi-stage tax – average rates for imported products or groups of imported products within the meaning of the first paragraph of article 97 – no individual rights 2. Policy of the EEC – common rules – tax provisions – taxation imposed on domestic products – concept (EEC treaty, article 95) 3. Policy of the EEC – common rules – tax provisions – rights conferred on individuals by community law – powers of national courts for the purpose of protecting such rights (EEC treaty, article 95). 1. Cf. Paragraph 4, summary, case 28/67. (1968) ECR 143. The first paragraph of article 97, which applies where member states operating a turnover tax according to a cumulative multi-stage tax system have actually exercised the right therein granted to them, does not, in the present state of community law, create individual rights which national courts must protect. It is therefore not for national courts to appraise whether average rates established by member states conform to the principles of article 95. */ 667j0028 /*. 2. The concept of taxation imposed on a domestic product within the meaning of article 95 of the treaty means the tax burden which results from the application of the rate of tax fixed by law. 3. Article 95 of the treaty has the effect of excluding the application of any national measure incompatible with it. However, the article does not restrict the powers of the competent national courts to apply, from among the various procedures available under national law, those which are appropriate for the purpose of protecting the individual rights conferred by community law. Particularly when an internal tax is incompatible with the first paragraph of article 95 only beyond a certain amount, it is for the national court to decide, according to the rules of its national law, whether the illegality affects the whole tax or only so much of it as exceeds that amount. It is also for that court to decide whether the rules of national law which conflict with the said provision must be repealed or whether they are void as from 1 January 1962, or to select any other solution. Cf. Paragraph 2, summary, case 28/67.
Citations:
C-34/67
European
Updated: 10 April 2022; Ref: scu.131863