Keywords
Summary

Keywords

1 Free movement of goods - Customs duties - Charges having equivalent effect - Charge levied on supplies of radio transceivers operating on two-way channels (`CB sets'), imported from other Member States - Not permissible

(EC Treaty, Arts 9, 12 and 95)

2 Free movement of goods - Trade with non-member countries - Customs duties - Charges having equivalent effect - Charge levied on supplies of radio transceivers operating on two-way channels (`CB sets'), imported from other Member States - Not permissible

(EC Treaty, Arts 9, 12 and 113)

Summary

1 Articles 9 and 12 of the Treaty preclude a tax borne by manufacturers, importers and persons making supplies in a Member State of radio transceivers operating on two-way channels (`CB sets'), imported from other Member States, such as the tax governed by Article 302 bis (X) of the French Code Général des Impôts.

Such a tax constitutes not internal taxation within the meaning of Article 95 of the Treaty but a charge having an effect equivalent to a customs duty. It does not relate 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, since it differs from the method of taxing other equipment using the Hertzian radio spectrum in that the tax is levied on the supply, not the use.

2 Articles 9, 12 and 113 of the Treaty preclude a tax borne by manufacturers, importers and persons making supplies in a Member State of radio transceivers operating on two-way channels (`CB sets'), imported from other Member States, such as the tax governed by Article 302 bis (X) of the French Code Général des Impôts.

Since the introduction of the Common Customs Tariff, the levying of a customs duty or charge having equivalent effect, unilaterally introduced by a Member State in respect of goods imported directly from non-member countries, is contrary to those provsions.