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Document 61978CJ0170(01)
Sprieduma kopsavilkums
Sprieduma kopsavilkums
1 . TAX PROVISIONS - INTERNAL TAXATION - TAXATION CAPABLE OF INDIRECTLY PROTECTING OTHER PRODUCTS - COMPETING PRODUCTS - ASSESSMENT CRITERIA - PRESENT STATE OF THE MARKET AND POSSIBLE DEVELOPMENTS
( EEC TREATY , SECOND PARA . OF ART . 95 )
2 . TAX PROVISIONS - INTERNAL TAXATION - TAXATION CAPABLE OF INDIRECTLY PROTECTING OTHER PRODUCTS - COMPETING PRODUCTS - POSSIBLE DEGREE OF SUBSTITUTION - ASSESSMENT CRITERIA - CONSUMER HABITS - INADEQUATE CRITERION
( EEC TREATY , SECOND PARA . OF ART . 95 )
3 . TAX PROVISIONS - INTERNAL TAXATION - TAXATION CAPABLE OF INDIRECTLY PROTECTING OTHER PRODUCTS - COMPETING PRODUCTS - BEER AND WINE - CRITERIA FOR ASSESSING COMPETITIVE RELATIONSHIP
( EEC TREATY , SECOND PARA . OF ART . 95 )
4 . TAX PROVISIONS - INTERNAL TAXATION - TAXATION CAPABLE OF INDIRECTLY PROTECTING OTHER PRODUCTS - COMPETING PRODUCTS - BEER AND WINE - STILL LIGHT WINES MADE FROM FRESH GRAPES AND IMPORTED FROM OTHER MEMBER STATES - WINES SUBJECTED TO AN ADDITIONAL TAX BURDEN SO AS TO PROTECT DOMESTIC BEER PRODUCTION - NOT PERMISSIBLE
( EEC TREATY , SECOND PARA . OF ART . 95 )
1 . THE SECOND PARAGRAPH OF ARTICLE 95 APPLIES TO THE TREATMENT FOR TAX PURPOSES OF PRODUCTS WHICH , WITHOUT FULFILLING THE CRITERION OF SIMILARITY LAID DOWN IN THE FIRST PARAGRAPH OF THAT ARTICLE , ARE NEVERTHELESS IN COMPE TITION , EITHER PARTIALLY OR POTENTIALLY , WITH CERTAIN PRODUCTS OF THE IMPORTING COUNTRY .
IN ORDER TO DETERMINE THE EXISTENCE OF A COMPETITIVE RELATIONSHIP WITHIN THE MEANING OF THE SECOND PARAGRAPH OF ARTICLE 95 , IT IS NECESSARY TO CONSIDER NOT ONLY THE PRESENT STATE OF THE MARKET BUT ALSO POSSIBLE DEVELOPMENTS REGARDING THE FREE MOVEMENT OF GOODS WITHIN THE COMMUNITY AND THE FURTHER POTENTIAL FOR THE SUBSTITUTION OF PRODUCTS FOR ONE ANOTHER WHICH MIGHT BE REVEALED BY INTENSIFICATION OF TRADE , SO AS FULLY TO DEVELOP THE COMPLEMENTARY FEATURES OF THE ECONOMIES OF THE MEMBER STATES IN ACCORDANCE WITH THE OBJECTIVES LAID DOWN BY ARTICLE 2 OF THE TREATY .
2.IN MEASURING , FOR THE PURPOSES OF THE APPLICATION OF THE SECOND PARAGRAPH OF ARTICLE 95 OF THE TREATY , THE POSSIBLE DEGREE OF SUBSTITUTION ATTENTION MUST NOT BE CONFINED TO CONSUMER HABITS IN A MEMBER STATE OR IN A GIVEN REGION . THOSE HABITS , WHICH ARE ESSENTIALLY VARIABLE IN TIME AND SPACE , CANNOT BE CONSIDERED TO BE IMMUTABLE ; THE TAX POLICY OF A MEMBER STATE MUST NOT THEREFORE CRYSTALLIZE GIVEN CONSUMER HABITS SO AS TO CONSOLIDATE AN ADVANTAGE ACQUIRED BY NATIONAL INDUSTRIES CONCERNED TO RESPOND TO THEM .
3.IN VIEW OF THE SUBSTANTIAL DIFFERENCES IN THE QUALITY AND , THEREFORE , IN THE PRICE OF WINES , THE DECISIVE COMPETITIVE RELATIONSHIP , FOR THE PURPOSES OF THE APPLICATION OF THE SECOND PARAGRAPH OF ARTICLE 95 OF THE TREATY , BETWEEN BEER , A POPULAR AND WIDELY CONSUMED BEVERAGE , AND WINE MUST BE ESTABLISHED BY REFERENCE TO THOSE WINES WHICH ARE THE MOST ACCESSIBLE TO THE PUBLIC AT LARGE , THAT IS TO SAY , GENERALLY SPEAKING , THE LIGHTEST AND CHEAPEST VARIETIES . ACCORDINGLY , THAT IS THE APPROPRIATE BASIS FOR MAKING FISCAL COMPARISONS BY REFERENCE TO THE ALCOHOLIC STRENGTH OR TO THE PRICE OF THE TWO BEVERAGES IN QUESTION .
4.A NATIONAL SYSTEM OF TAXATION UNDER WHICH EXCISE DUTY ON STILL LIGHT WINES MADE FROM FRESH GRAPES AND IMPORTED FROM OTHER MEMBER STATES IS LEVIED AT A HIGHER RATE , IN RELATIVE TERMS , THAN ON DOMESTIC BEER PRODUCTION , INASMUCH AS THE LATTER CONSTITUTES THE MOST RELEVANT REFERENCE CRITERION FROM THE POINT OF VIEW OF COMPETITION BETWEEN SUBSTITUTE PRODUCTS , IS INCOMPATIBLE WITH THE SECOND PARAGRAPH OF ARTICLE 95 OF THE TREATY SINCE IT HAS THE EFFECT OF SUBJECTING IMPORTED WINES TO AN ADDITIONAL TAX BURDEN SO AS TO PROTECT DOMESTIC BEER PRODUCTION .
THE EFFECT OF A SYSTEM OF THAT KIND IS TO STAMP SUCH WINES WITH THE HALLMARKS OF LUXURY PRODUCTS WHICH , IN VIEW OF THE TAX BURDEN WHICH THEY BEAR , CAN SCARCELY CONSTITUTE IN THE EYES OF THE CONSUMER A GENUINE ALTERNATIVE TO THE TYPICAL DOMESTICALLY PRODUCED BEVERAGE .