Keywords
Summary

Keywords

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1 . MEMBER STATES OF THE EEC - ABSOLUTE OBLIGATION UNDER THE TREATY - CONCEPT - RIGHTS OF INDIVIDUALS - PROTECTION OF SUCH RIGHTS BY NATIONAL COURTS

2 . POLICY OF THE EEC - COMMON RULES - TAX PROVISIONS - INTERNAL TAXATION OF ONE MEMBER STATE IMPOSED ON THE PRODUCTS OF OTHER MEMBER STATES - PROHIBITION OF DISCRIMINATION AS COMPARED WITH CHARGES ON THE DOMESTIC PRODUCTS OF THAT STATE - ENTRY INTO FORCE OF THIS RULE - ITS NATURE AND CONSEQUENCES - RIGHTS OF INDIVIDUALS - PROTECTION OF SUCH RIGHTS BY NATIONAL COURTS

( EEC TREATY, ARTICLE 95 )

3 . DELETED

4 . CUSTOMS DUTIES AND INTERNAL TAXATION - JOINT APPLICABILITY TO THE SAME CASE OF PROVISIONS RELATING THERETO - IMPOSSIBILITY OF SUCH JOINT APPLICATION

( EEC TREATY, ARTICLES 12, 13, 95 )

5 . POLICY OF THE EEC - COMMON RULES - TAX PROVISIONS - INTERNAL TAXATION - CHARGES INTENDED TO OFFSET ITS EFFECT - NATURE OF INTERNAL TAXATION

( EEC TREATY, ARTICLE 95 )

Summary

1 . CF . PARA . 7, SUMMARY, CASE 6/64, ( 1964 ) ECR 587 .

A MEMBER STATE'S OBLIGATION UNDER THE EEC TREATY, WHICH IS NEITHER SUBJECT TO ANY CONDITIONS NOR, AS REGARDS ITS EXECUTION OR EFFECT, TO THE ADOPTION OF ANY MEASURE EITHER BY THE STATES OR BY THE COMMISSION, IS LEGALLY COMPLETE AND CONSEQUENTLY CAPABLE OF PRODUCING DIRECT EFFECTS ON THE RELATIONS BETWEEN MEMBER STATES AND INDIVIDUALS . SUCH AN OBLIGATIONS BECOMES AN INTEGRAL PART OF THE LEGAL SYSTEM OF THE MEMBER STATES, AND THUS FORMS PART OF THEIR OWN LAW, AND DIRECTLY CONCERNS THEIR NATIONALS IN WHOSE FAVOUR IT HAS CREATED INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT .

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2 . THE FIRST PARAGRAPH OF ARTICLE 95 HAS DIRECT EFFECTS AND CREATES INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT .

AS A RESULT OF THE THIRD PARAGRAPH OF ARTICLE 95, THE FIRST PARAGRAPH OF THAT ARTICLE APPLIES TO THE PROVISIONS IN EXISTENCE AT THE TIME OF THE ENTRY INTO FORCE OF THE TREATY ONLY FROM THE BEGINNING OF THE SECOND STAGE OF THE TRANSITIONAL PERIOD .

3 . DELETED .

4 . ARTICLES 12 AND 13, ON THE ONE HAND, AND ARTICLE 95 ON THE OTHER CANNOT BE APPLIED JOINTLY TO ONE AND THE SAME CASE .

5 . A CHARGE INTENDED TO OFFSET THE EFFECT OF INTERNAL TAXATION THEREBY TAKES ON THE INTERNAL CHARACTER OF THE TAXATION WHOSE EFFECT IT IS INTENDED TO OFFSET .