Keywords
Summary

Keywords

1 . FREE MOVEMENT OF GOODS - CUSTOMS DUTIES - CHARGES HAVING EQUIVALENT EFFECT - CONCEPT - CHARGES HAVING EQUIVALENT EFFECT AND INTERNAL TAXATION - DISTINCTION

( EEC TREATY , ARTS 9 , 12 , 13 AND 95 )

2 . TAX PROVISIONS - INTERNAL TAXATION - CHARGE BORNE BY IMPORTED PRODUCTS IN THE ABSENCE OF IDENTICAL OR SIMILAR DOMESTIC PRODUCTS - CLASSIFICATION

( EEC TREATY , ART . 95 )

Summary

1 . THE PROHIBITION OF CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES COVERS ANY CHARGE EXACTED AT THE TIME OF OR ON ACCOUNT OF IMPORTATION WHICH , BEING BORNE SPECIFICALLY BY AN IMPORTED PRODUCT TO THE EXCLUSION OF THE SIMILAR DOMESTIC PRODUCT , HAS THE RESULT OF ALTERING THE COST PRICE OF THE IMPORTED PRODUCT THEREBY PRODUCING THE SAME RESTRICTIVE EFFECT ON THE FREE MOVEMENT OF GOODS AS A CUSTOMS DUTY . THE ESSENTIAL FEATURE OF A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY WHICH DISTINGUISHES IT FROM AN INTERNAL TAX THEREFORE RESIDES IN THE FACT THAT THE FORMER IS BORNE SOLELY BY AN IMPORTED PRODUCT AS SUCH WHILST THE LATTER IS BORNE BOTH BY IMPORTED AND DOMESTIC PRODUCTS .

2 . A CHARGE WHICH IS BORNE BY A PRODUCT IMPORTED FROM ANOTHER MEMBER STATE , WHEN THERE IS NO IDENTICAL OR SIMILAR DOMESTIC PRODUCT , DOES NOT CONSTITUTE A CHARGE HAVING EQUIVALENT EFFECT BUT INTERNAL TAXATION WITHIN THE MEAING OF ARTICLE 95 OF THE TREATY IF IT RELATES TO A GENERAL SYSTEM OF INTERNAL DUES APPLIED SYSTEMATICALLY TO CATEGORIES OF PRODUCTS IN ACCORDANCE WITH OBJECTIVE CRITERIA IRRESPECTIVE OF THE ORIGIN OF THE PRODUCTS .