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Fratelli Variola Spa v Amministrazione Delle Finanze Dello Stato: ECJ 10 Oct 1973

Europa The concept of ‘charge having equivalent effect’ under the agricultural regulations must be taken to have the same meaning as in articles 9 et seq . Of the treaty.
The prohibition of all customs duties and charges having equivalent effect covers any charge levied at the time or by reason of importation and which, specifically affecting the imported product and not the home-produced product, has the same restrictive effect on the free movement of goods as a customs duty.
Accordingly, a charge imposed exclusively on imported goods because they have been unloaded in home ports constitutes a ‘charge having equivalent effect’ and is prohibited.
Owing to its very nature and its place in the system of sources of community law, a regulation has immediate effect and, consequently, operates to confer rights on private parties which the national courts have a duty to protect.
The direct application of a regulation means that its entry into force and its application in favour of or against those subject to it are independent of any measure of reception into national law.
A legislative provision of national law reproducing the content of a directly applicable rule of community law can in no way affect direct applicability, or the court’ s jurisdiction under the treaty.
In the absence of valid provision to the contrary, repeal of a regulation does not mean abolition of the private rights it created.
A legislative provision of internal law cannot be set up against the direct application, in the legal order of member states, of regulations of the community and other provisions of community law without compromising the essential character of community rules and the fundamental principle that the community legal system is supreme.
This is particularly true as regards the date from which the community rule becomes operative and creates rights in favour of private parties.
The freedom of member states, without express authority, to vary the date on which a community rule comes into force is excluded by reason of the need to ensure uniform and simultaneous application of community law throughout the community.

Citations:

C-34/73, R-34/73, [1973] EUECJ R-34/73, [1973] ECR 981

Links:

Bailii

Jurisdiction:

European

Cited by:

CitedSony Computer Entertainment Europe Ltd v Customs and Excise ChD 27-Jul-2005
The appellants had imported Playstation computer games. They appealed refusal of a rebate of 50 million euros paid in VAT before a reclassification of the equipment so as to make it exempt from VAT.
Held: ‘The effect of the annulment of a . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 03 August 2022; Ref: scu.132274

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