Keywords
Summary

Keywords

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1. Free movement of goods ° Customs duties ° Charges having equivalent effect ° Internal taxation ° Compulsory contribution constituting a parafiscal charge applied to domestic and imported products but benefiting only the former ° Basis for classification ° Similar charge levied in the exporting Member State not taken into account ° Criterion not decisive

(EEC Treaty, Arts 9, 12 and 95)

2. State aid ° Concept ° Compulsory contribution constituting a parafiscal charge applied to domestic and imported products but benefiting only the former ° Included ° Conditions

(EEC Treaty, Arts 92 and 93)

Summary

1. A compulsory contribution constituting a parafiscal charge applied under the same conditions as regards its collection to both domestic and imported products, the revenue from which is used for the benefit of domestic products only, so that the advantages accruing from it wholly offset the burden borne by those products, constitutes a charge having an effect equivalent to customs duties prohibited by Articles 9 and 12 of the Treaty. If those advantages only partly offset the burden borne by domestic products, the charge constitutes discriminatory internal taxation within the meaning of Article 95 of the Treaty, the collection of which is prohibited as regards the proportion used to offset the burden borne by the domestic products. The mere fact that the charge is levied on imported products without deduction of a domestic charge, similar in kind but regulated independently by national legislation which was imposed on the same products in the exporting Member State, does not render the charge incompatible with Article 95 of the Treaty.

2. The collection of a compulsory contribution constituting a parafiscal charge applied under the same conditions as regards its collection to both domestic and imported products, the revenue from which is used for the benefit of domestic products only, may constitute State aid incompatible with the common market if the conditions for the application of Article 92 of the Treaty are met, that being a matter which the Commission alone is competent to determine in accordance with the procedure laid down for that purpose in Article 93 of the Treaty and subject to review by the Court.