Keywords
Summary

Keywords

1 . INTERNAL TAXATION - PRODUCTS OF OTHER MEMBER STATES - TAXATION - SYSTEM - DIFFERENCE COMPARED WITH THE ONE USED FOR THE TAXATION OF SIMILAR DOMESTIC PRODUCTS - DISCRIMINATION AGAINST IMPORTED PRODUCTS - PROHIBITION

( EEC TREATY , FIRST PARAGRAPH OF ARTICLE 95 )

2 . INTERNAL TAXATION - PRODUCTS OF OTHER MEMBER STATES - TAXATION - SYSTEM - CHOICE - COMPETENCE OF THE MEMBER STATES - RESTRICTION THEREOF BY THE PROHIBITION OF DISCRIMINATION WITHIN THE MEANING OF THE FIRST PARAGRAPH OF ARTICLE 95 - ABSENCE

3 . INTERNAL TAXATION - PRODUCTS OF OTHER MEMBER STATES - TAXATION - SYSTEM - CHOICE - GRADUATED TAX - APPLICATION TO PRODUCTION - PERIOD OF REFERENCE FIXED - LIMITS OF THE FIRST PARAGRAPH OF ARTICLE 95

Summary

1 . THE LEVYING BY A MEMBER STATE OF A TAX ON A PRODUCT IMPORTED FROM ANOTHER MEMBER STATE IN ACCORDANCE WITH A METHOD OF CALCULATION OR RULES WHICH DIFFER FROM THOSE USED FOR THE TAXATION OF THE SIMILAR DOMESTIC PRODUCT , FOR EXAMPLE A FLAT-RATE AMOUNT IN ONE CASE AND A GRADUATED AMOUNT IN ANOTHER , WOULD BE INCOMPATIBLE WITH THE FIRST PARAGRAPH OF ARTICLE 95 OF THE EEC TREATY IF THE LATTER PRODUCT WERE SUBJECT , EVEN IF ONLY IN CERTAIN CASES , BY REASON OF GRADUATED TAXATION , TO A CHARGE TO TAX LOWER THAN THAT ON THE IMPORTED PRODUCT .

2 . THE FIRST PARAGRAPH OF ARTICLE 95 DOES NOT RESTRICT THE FREEDOM OF EACH MEMBER STATE TO ESTABLISH THE SYSTEM OF TAXATION WHICH IT CONSIDERS THE MOST SUITABLE IN RELATION TO EACH PRODUCT PROVIDED THAT THE IMPORTED PRODUCT IS NOT SUBJECT TO A CHARGE TO TAX HIGHER THAN THAT ON THE SIMILAR DOMESTIC PRODUCT .

3 . IF A MEMBER STATE HAS ELECTED TO APPLY TO HOME-PRODUCED BEER A GRADUATED TAX CALCULATED ON THE BASIS OF THE QUANTITY WHICH EACH BREWERY PRODUCES IN ONE YEAR , THE FIRST PARAGRAPH OF ARTICLE 95 IS ONLY FULLY COMPLIED WITH IF THE FOREIGN BEER , ALSO TAXED ON THE BASIS OF THE QUANTITIES PRODUCED BY EACH BREWERY IN ONE YEAR , IS ALSO TAXED AT THE SAME OR A LOWER RATE .