Rewe Zentralfinanz v Landwirtschaftskammer Westphalen-Lippe: ECJ 11 Oct 1973

ECJ Customs duties – charges having an effect equivalent to – meaning – phyto-sanitary examination – charges – imposition – prohibition (EEC Treaty, article 13 (2)) Pecuniary charges, whatever their amount, imposed for reasons of phyto-sanitary examination of products when they cross the frontier, which are determined according to criteria of their own, which criteria are not comparable with those for determining the pecuniary charges attaching to similar domestic products, are deemed charges having an effect equivalent to customs duties. The activity of the administration of the state intended to maintain a phyto-sanitary system imposed in the general interest cannot be regarded as a service rendered to the importer such as to justify the imposition of a pecuniary charge.


C-39/73, [1976] ECR 1989



Cited by:

CitedPreston and Others v Wolverhampton Healthcare NHS and Others; Fletcher and Others v Midland Bank Plc HL 26-Feb-1998
‘Employment’ in context of a sex discrimination claim referred to a current employment contract even in context of there having been a series of repeated contracts of employment. The question was referred to the European Court of Justice. . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 19 May 2022; Ref: scu.132278