Keywords
Summary

Keywords

1 . FREE CIRCULATION OF GOODS - CUSTOMS DUTIES - CHARGES HAVING AN EQUIVALENT EFFECT - INTERNAL TAXATION - PAYMENT FOR SERVICES RENDERED - MEANING - CRITERIA FOR DISTINGUISHING

( EEC TREATY , ARTS 9 , 12 , 13 , 16 AND 95 )

2 . TAX PROVISIONS - INTERNAL TAXATION - MEANING - CHARGES IMPOSED ON IMPORTED PRODUCTS IN THE ABSENCE OF IDENTICAL OR SIMILAR NATIONAL PRODUCTS - INCLUSION - CONDITIONS - CHARGE LEVIED ON OBJECTIVELY DETERMINED CATEGORIES OF PRODUCTS - MEANING OF ' ' CATEGORY OF PRODUCTS ' '

( EEC TREATY , ARTS 9 , 12 AND 95 )

3 . TAX PROVISIONS - INTERNAL TAXATION - MEANING - CHARGES FOR HEALTH INSPECTION PAYABLE BY THE IMPORTER - INCLUSION - CRITERIA - DISTINCTION BETWEEN GENERAL INSPECTIONS AND SO-CALLED ' ' SPECIAL ' ' INSPECTIONS BASED UPON NATIONAL LEGISLATION - NOT A CONCLUSIVE CRITERION

( EEC TREATY , ART . 95 )

Summary

1 . ANY PECUNIARY CHARGE , WHATEVER ITS DESIGNATION OR MODE OF APPLICATION , WHICH IS IMPOSED UNILATERALLY ON GOODS BY REASON OF THE FACT THAT THEY CROSS A FRONTIER , AND WHICH IS NOT A CUSTOMS DUTY IN THE STRICT SENSE , CONSTITUTES A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY WITHIN THE MEANING OF ARTICLES 9 , 12 , 13 AND 16 OF THE TREATY , EVEN IF IT IS NOT IMPOSED ON BEHALF OF THE STATE .

THE ONLY EXCEPTION IS WHERE THE CHARGE IN QUESTION REPRESENTS PAYMENT FOR A SERVICE RENDERED TO THE IMPORTER , OF A SUM IN PROPORTION TO THE SERVICE , OR IF IT FORMS PART OF A GENERAL SYSTEM OF INTERNAL DUES APPLIED SYSTEMATICALLY IN ACCORDANCE WITH THE SAME CRITERIA TO BOTH NATIONAL PRODUCTS AND IMPORTED OR EXPORTED PRODUCTS .

2.A CHARGE ON IMPORTATION DOES NOT CONSTITUTE INTERNAL TAXATION UNDER ARTICLE 95 UNLESS IT FORMS PART OF A GENERAL SYSTEM APPLICABLE SYSTEMATICALLY TO CATEGORIES OF PRODUCTS IN ACCORDANCE WITH OBJECTIVE CRITERIA IRRESPECTIVE OF THE ORIGIN OF THE PRODUCTS .

A CHARGE WHICH IS IMPOSED ON PRODUCTS IMPORTED FROM ANOTHER MEMBER STATE , EVEN WHEN THERE IS NO IDENTICAL OR SIMILAR NATIONAL PRODUCT , DOES NOT , BY THAT FACT ALONE , CONSTITUTE A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY AND MAY CONSTITUTE INTERNAL TAXATION WITHIN THE MEANING OF ARTICLE 95 OF THE TREATY IF IT FULFILS THE ABOVE CONDITIONS AND IF THE CLASS OF PRODUCTS AFFECTED COMPRISES A LARGE NUMBER OF PRODUCTS DETERMINED BY GENERAL AND OBJECTIVE CRITERIA .

3.THE DISTINCTION MADE BY NATIONAL LEGISLATION BETWEEN A GENERAL HEALTH INSPECTION , THE COST OF WHICH IS BORNE BY THE TAXPAYER , AND SO-CALLED SPECIAL HEALTH INSPECTIONS , IN WHICH THE COSTS OF ANALYSIS FOR CERTAIN FOOD PRODUCTS ARE BORNE BY THE UNDERTAKINGS CONCERNED , DOES NOT IN ITSELF CONSTITUTE A SUFFICIENTLY PRECISE AND , ABOVE ALL , OBJECTIVE CRITERION TO FORM THE BASIS FOR A GENERAL SYSTEM OF INTERNAL DUES WITHIN THE MEANING OF ARTICLE 95 OF THE TREATY .