Keywords
Summary

Keywords

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1 . TAX PROVISIONS - INTERNAL TAXATION - DOMESTIC PRODUCTS AND IMPORTED PRODUCTS - IDENTICAL RATE - STAGE OF PROCESSING OF THE PRODUCTS - DIFFERENTIAL BASIS - DISCRIMINATION

( EEC TREATY, ARTICLE 95 )

2 . MEMBER STATES - OBLIGATIONS - FAILURE TO FULFIL - LIABILITY - EXTENT - CONSTITUTIONALLY INDEPENDENT INSTITUTIONS

( EEC TREATY, ARTICLE 169 )

Summary

1 . A SINGLE FLAT-RATE TRANSFERENCE DUTY WHICH IS IMPOSED ON NATIONAL PRODUCTS AND IMPORTED PRODUCTS AT THE SAME RATE, BUT HAS THE EFFECT, BY REASON OF THE DIFFERENT BASIS ON WHICH IT IS APPLIED, OF TAXING IMPORTED PRODUCTS IF THEY HAVE BEEN SUBJECTED TO PROCESSING, MORE HEAVILY THAN NATIONAL PRODUCTS AT A SIMILAR STAGE OF PROCESSING, IS OF A DISCRIMINATORY NATURE AND IS CONTRARY TO THE FIRST PARAGRAPH OF ARTICLE 95 OF THE EEC TREATY .

2 . THE LIABILITY OF A MEMBER STATE UNDER ARTICLE 169 ARISES WHATEVER THE AGENCY OF THE STATE WHOSE ACTION OR INACTION IS THE CAUSE OF THE FAILURE TO FULFIL ITS OBLIGATIONS EVEN IN THE CASE OF A CONSTITUTIONALLY INDEPENDENT INSTITUTION .