Keywords
Summary

Keywords

Free movement of goods – Customs duty – Charges having equivalent effect – Definition –Tax levied in a municipality of a Member State and imposed on a class of goods on account of their being transported beyond the boundaries of the municipal territory – Included

(Art. 23 EC)

Summary

A tax proportionate to the weight of goods, levied in one municipality of a Member State only and imposed on one class of goods when those goods are transported beyond the territorial boundaries of that municipality, constitutes a charge having effect equivalent to a customs duty on exports within the meaning of Article 23 EC, despite the fact that it is imposed also on goods the final destination of which is within the Member State concerned.

First, the very principle of the customs union, as provided for by Article 23 EC, requires the free movement of goods to be ensured within the union generally, not in trade between Member States alone, but more broadly throughout the territory of the customs union, and the absence of charges – whether between States or within a State – exhibiting the features of a customs duty or of a charge having equivalent effect is a precondition essential to the realisation of such a customs union. Second, given that the tax at issue is imposed on all goods in the category in question that cross the territorial boundaries of the municipality where they are produced, no distinction being made between goods the final destination of which is in the Member State of production and goods destined for other Member States, it impinges by its nature and terms on trade between Member States.

(see paras 22, 24, 26, 35, operative part 1)