Keywords
Summary

Keywords

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COMMUNITY LAW - DIRECT EFFECT - NATIONAL CHARGES INCOMPATIBLE WITH COMMUNITY LAW - REPAYMENT - PLACING THE BURDEN OF PROVING THAT THE CHARGES HAVE NOT BEEN PASSED ON ENTIRELY ON THE TAXPAYER - NOT PERMISSIBLE

Summary

THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY MUST BE INTERPRETED AS MEANING THAT A MEMBER STATE MAY NOT ADOPT PROVISIONS WHICH MAKE THE REPAYMENT OF CHARGES LEVIED CONTRARY TO COMMUNITY LAW CONDITIONAL UPON THE PRODUCTION OF PROOF THAT THOSE CHARGES HAVE NOT BEEN PASSED ON TO THE PURCHASERS OF THE

PRODUCTS THAT WERE SUBJECT TO THE CHARGES AND PLACE THE BURDEN OF ADDUCING SUCH NEGATIVE PROOF ENTIRELY UPON THE NATURAL OR LEGAL PERSONS CLAIMING REPAYMENT .

THE ANSWER DOES NOT DEPEND ON WHETHER THE NATIONAL PROVISION HAS RETROACTIVE EFFECT, THE NATURE OF THE CHARGE AT ISSUE OR WHETHER THE MARKET IS FREE, REGULATED OR MONOPOLISTIC, EITHER WHOLLY OR IN PART .