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Firma Milchwerke H. Wohrmann and Sohn Kg v Hauptzollamt Bad Reichenhall: ECJ 4 Apr 1968

ECJ A tax imposed on the importation of products from third countries does not constitute a charge having an effect equivalent to a customs duty within the meaning of article 12(2) of Regulation no 13/64 on the progressive establishment of a common organization of the markets in milk and milk products when it is imposed as a charge under the national system of turnover tax.

Citations:

R-7/67, [1968] EUECJ R-7/67

Links:

Bailii

Statutes:

Regulation no 13/64 12(2)

European, Agriculture, Customs and Excise

Updated: 21 June 2022; Ref: scu.214071

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