Keywords
Summary

Keywords

1. Free movement of goods - Customs duties - Charges having equivalent effect - Internal taxation - Ad valorem charge on exported products, not imposed on either the same products on the domestic market or those imported from another Member State - Criterion for classification

(EC Treaty, Arts 9, 12 and 95 (now, after amendment, Arts 23 EC, 25 EC and 90 EC) and Art. 16 (repealed by the Treaty of Amsterdam))

Summary

1. An ad valorem charge on exported tobacco products, which is not levied either on the same tobacco products when they are sold on the domestic market or on those imported from another Member State, cannot escape, by reason of its social objective, classification as a charge having equivalent effect to a customs duty on exports that is incompatible with Articles 9 and 12 of the Treaty (now, after amendment, Articles 23 EC and 25 EC) and Article 16 of the Treaty (repealed by the Treaty of Amsterdam), unless the allegedly comparable charge levied on domestic products is applied at the same rate, at the same marketing stage and on the basis of a chargeable event which is identical to that giving rise to a charge on exports.

( see para. 26 and operative part 1 )

2. Although Community law does not preclude a Member State from refusing repayment of charges levied in breach of its provisions where it is established that repayment would entail unjust enrichment, it does preclude any presumption or rule of evidence intended to shift to the trader concerned the burden of proving that the charges unduly paid have not been passed on to other persons and to prevent him from adducing evidence in order to refute any allegation that the charges have been passed on.

( see para. 42 and operative part 2 )