Keywords
Summary

Keywords

1. Tax provisions - Internal taxation - Parafiscal charge on pigs levied in respect of every animal produced in a Member State and slaughtered in that Member State or exported live which benefits those two types of production - Classification as a tax having an equivalent effect to customs duties - Excluded - Classification as an internal charge - Conditions

(EC Treaty, Arts 9, 12 and 95 (now, after amendment, Arts 23 EC, 25 EC and 90 EC))

2. State aid - Commission decision authorising a tax scheme as State aid - Obstacle to examination by national courts of compatibility with other Treaty provisions - No obstacle

(EC Treaty, Arts 92 (now, after amendment, Art. 87 EC) and 93 (now Art. 88 EC))

Summary

1. A levy charged by a body established under public law according to identical criteria on pigs produced in a Member State for slaughter on the domestic market or for live export to other Member States, the revenue from which is allocated to activities benefiting the two types of production, does not fall under the prohibition of charges having equivalent effect to customs duties on exports within the meaning of Article 9 of the Treaty (now, after amendment, Article 23 EC), Article 12 of the Treaty (now, after amendment, Article 25 EC) and Article 16 of the Treaty (repealed by the Treaty of Amsterdam). Such a levy may, however, be classified as discriminatory internal taxation prohibited by Article 95 of the Treaty (now, after amendment, Article 90 EC) if and to the extent to which the advantages deriving from the use made of its revenue compensate in part the charge imposed on pigs produced for slaughter in the Member State concerned, thereby placing at a disadvantage the production of pigs for live export to other Member States.

( see para. 49, operative part 1 )

2. The fact that a national levy is intended to finance an aid scheme authorised by the Commission pursuant to the Treaty provisions on State aid does not preclude a national court from examining whether such a levy is compatible with other directly effective Treaty provisions.

This assessment carried out by national courts makes it possible to guarantee individuals the legal protection deriving from the direct effect of the Community law provisions and, should those provisions be infringed, to re-establish internal legality, without thereby encroaching on the central and exclusive role which Articles 92 (now, after amendment, Article 87 EC) and 93 (now Article 88 EC) of the Treaty reserve to the Commission in determining whether aid is compatible with the common market.

( see paras 62, 65, operative part 2 )