Keywords
Summary

Keywords

1 . TAX PROVISIONS - INTERNAL TAXATION - CONCEPT - WIDE INTERPRETATION - INTERNATIONAL TRANSPORT OF GOODS BY ROAD - CHARGE - IMPOSITION ACCORDING TO THE DISTANCE COVERED ON THE NATIONAL TERRITORY AND THE WEIGHT OF THE GOODS IN QUESTION

( EEC TREATY , ARTICLE 95 )

2 . TAX PROVISIONS - INTERNAL TAXATION - IMPORTED PRODUCTS - CHARGES IN EXCESS OF THOSE IMPOSED ON SIMILAR NATIONAL PRODUCTS - CONCEPT

( EEC TREATY , ARTICLE 95 )

3 . TAX PROVISIONS - INTERNAL TAXATION - GOODS MOVING WITHIN THE NATIONAL TERRITORY - IMPORTED GOODS - CHARGES - COMPARISON - CRITERIA - POWERS OF THE NATIONAL JUDGE

( EEC TREATY , ARTICLE 95 )

4 . TAX PROVISIONS - INTERNAL TAXATION - IMPORTED GOODS - DISCRIMINATION - PROHIBITION - APPLICATION

( EEC TREATY , ARTICLE 95 )

Summary

1 . AS THE CONCEPT OF INTERNAL TAXATION WITHIN THE MEANING OF ARTICLE 95 OF THE EEC TREATY MUST BE GIVEN A WIDE INTERPRETATION , TAXATION ' IMPOSED INDIRECTLY ON PRODUCTS ' MUST BE INTERPRETED AS ALSO INCLUDING A CHARGE IMPOSED ON INTERNATIONAL TRANSPORT OF GOODS BY ROAD ACCORDING TO THE DISTANCE COVERED ON THE NATIONAL TERRITORY AND THE WEIGHT OF THE GOODS IN QUESTION .

2 . ARTICLE 95 IS INTENDED TO ENSURE THAT THE APPLICATION OF INTERNAL TAXATION IN ONE MEMBER STATE DOES NOT HAVE THE EFFECT OF IMPOSING ON PRODUCTS ORIGINATING IN OTHER MEMBER STATES TAXATION IN EXCESS OF THAT IMPOSED ON SIMILAR DOMESTIC PRODUCTS AND IT IS THEREFORE IRRELEVANT THAT THE TAXATION IS ALSO IMPOSED ON THE SAME CONDITIONS ON NATIONAL PRODUCTS WHICH ARE EXPORTED AND ON IMPORTED PRODUCTS .

3 . IN ORDER TO COMPARE THE TAX ON GOODS MOVING WITHIN THE NATIONAL TERRITORY WITH THAT ON THE IMPORTED PRODUCT FOR THE PURPOSES OF THE APPLICATION OF ARTICLE 95 , ACCOUNT MUST BE TAKEN OF BOTH THE BASIS OF ASSESSMENT OF THE TAX AND THE ADVANTAGES OR EXEMPTIONS WHICH EACH TAX CARRIES WITH IT . IT IS FOR THE NATIONAL JUDGE TO COMPARE IN SPECIFIC CASES THE SITUATIONS WHICH MAY ARISE .

4 . THE MINOR AND INCIDENTAL NATURE OF THE OBSTACLE CREATED BY A NATIONAL TAX AND THE FACT THAT IT COULD ONLY HAVE BEEN AVOIDED IN PRACTICE BY ABOLISHING THE TAX ARE NOT SUFFICIENT TO PREVENT ARTICLE 95 FROM BEING APPLICABLE .