Europa 1. Policy of the EEC – common rules – tax provisions – imports from third countries – inapplicability of article 95 of the EEC treaty 2. Agriculture – common agricultural policy – common organization of the markets – turnover equalization tax – not a charge having an effect equivalent to that of custom duties (regulation no 19 of the council of the EEC on the progressive establishment of the market in cereals, article 20(1)). 1. Since the provisions of article 95 of the treaty establishing the European economic community relate only to products originating in member states, they cannot be applied to imports from a third country. 2. A tax which is levied within the framework of turnover tax legislation and is designed to place all categories of products, whatever their origin, in a comparable fiscal situation does not, in the absence of any protective intention, constitute a charge having an effect equivalent to a customs duty within the meaning of article 20(1) of regulation no 19 on the progressive establishment of a common organization of the market in cereals. Cf. Paragraph 1, summary, case 7/67. Cf. Paragraph 5, summary, case 57/65, (1966) ECR 295.
Citations:
C-20/67
European
Updated: 10 April 2022; Ref: scu.131850