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Document 61990CJ0078
Kohtuotsuse kokkuvõte
Kohtuotsuse kokkuvõte
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1. Free movement of goods - Customs duties - Charges having equivalent effect - Internal taxation - Parafiscal charge levied on domestic and imported products but benefiting only domestic products - Basis for classification - Article 30 of the Treaty not applicable
(EEC Treaty, Arts 12, 30 and 95)
2. State aids - Concept - Parafiscal charge levied on domestic and imported products but benefiting only domestic products - Included - Conditions
(EEC Treaty, Arts 92 and 93)
3. State monopoly of a commercial character - Parafiscal charge unconnected with the exercise of the exclusive rights existing under a monopoly - Article 37 of the Treaty not applicable
(EEC Treaty, Art. 37)
1. 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 charge borne by those products, constitutes a charge having an effect equivalent to customs duties prohibited by Article 12 of the EEC Treaty. If, on the other hand, those advantages only partly offset the charge borne by domestic products, the charge in question constitutes discriminatory taxation prohibited by Article 95 of the Treaty, the collection of which is prohibited as regards the proportion of it used to offset the burden of the charge borne by domestic products.
Such a parafiscal charge, being governed by Article 12 et seq. or Article 95 of the Treaty, is not governed by Article 30 thereof.
2. 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 charge borne by those products, may, depending on how the revenue from it is used, constitute State aid incompatible with the common market if the conditions for the application of Article 92 of the Treaty are met, it being understood that a finding that those conditions are met must be made in accordance with the procedure laid down for that purpose in Article 93 of the Treaty.
3. Article 37 of the Treaty does not prohibit the introduction of a parafiscal charge which is created independently of the rules governing the importation and marketing of petroleum in force in a Member State and is unconnected with the exercise of the exclusive rights provided for by those rules.