Keywords
Summary

Keywords

1 . TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAX - COMMON SYSTEM OF VALUE-ADDED TAX - VALUE-ADDED TAX LEVIED ON THE IMPORTATION OF PRODUCTS FROM ANOTHER MEMBER STATE SUPPLIED BY A PRIVATE PERSON - NATURE OF INTERNAL TAXATION - DISCRIMINATORY CHARACTER - CONDITIONS

( EEC TREATY , ARTS 12 , 13 ( 2 ) AND 95 )

2.TAX PROVISIONS - HARMONIZATION OF LAWS - VALUE-ADDED TAX - COMMON SYSTEM OF VALUE-ADDED TAX - VALUE-ADDED TAX LEVIED ON THE IMPORTATION OF PRODUCTS FROM ANOTHER MEMBER STATE SUPPLIED BY A PRIVATE PERSON - COMPATIBILITY WITH THE TREATY - CONDITIONS

( EEC TREATY , ART . 95 ; COUNCIL DIRECTIVE NO 77/388 , ART . 2 , POINT 2 )

3.TAX PROVISIONS - INTERNAL TAXATION - DISCRIMINATION - PROHIBITION - VALUE-ADDED TAX LEVIED ON THE IMPORTATION OF PRODUCTS FROM ANOTHER MEMBER STATE SUPPLIED BY A PRIVATE PERSON - UNLAWFULNESS - CRITERIA

( EEC TREATY , ART . 95 )

Summary

1 . VALUE-ADDED TAX WHICH A MEMBER STATE LEVIES ON THE IMPORTATION OF PRODUCTS FROM ANOTHER MEMBER STATE SUPPLIED BY A PRIVATE PERSON WHERE NO SUCH TAX IS LEVIED ON THE SUPPLY OF SIMILAR PRODUCTS BY A PRIVATE PERSON WITHIN THE TERRITORY OF THE MEMBER STATE OF IMPORTATION DOES NOT CONSTITUTE A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY ON IMPORTS WITHIN THE MEANING OF ARTICLES 12 AND 13 ( 2 ) OF THE TREATY BUT MUST BE CONSIDERED AS AN INTEGRAL PART OF A GENERAL SYSTEM OF INTERNAL TAXATION AND ITS COMPATIBILITY WITH COMMUNITY LAW MUST BE CONSIDERED IN THE CONTEXT OF ARTICLE 95 . VALUE-ADDED TAX CONSTITUTES INTERNAL TAXATION IN EXCESS OF THAT IMPOSED ON SIMILAR DOMESTIC PRODUCTS WITHIN THE MEANING OF ARTICLE 95 OF THE TREATY TO THE EXTENT TO WHICH THE RESIDUAL PART OF THE VALUE-ADDED TAX PAID IN THE MEMBER STATE OF EXPORTATION WHICH IS STILL CONTAINED IN THE VALUE OF THE PRODUCT ON IMPORTATION IS NOT TAKEN INTO ACCOUNT . THE BURDEN OF PROVING FACTS WHICH JUSTIFY THE TAKING INTO ACCOUNT OF THE TAX FALLS ON THE IMPORTER .

2.ARTICLE 2 , POINT 2 , OF THE SIXTH COUNCIL DIRECTIVE NO 77/388 , ACCORDING TO WHICH ' ' THE IMPORTATION OF GOODS ' ' IS TO BE SUBJECT TO VALUE-ADDED TAX , IS COMPATIBLE WITH THE TREATY AND THEREFORE VALID SINCE IT MUST BE INTERPRETED AS NOT CONSTITUTING AN OBSTACLE TO THE OBLIGATION UNDER ARTICLE 95 OF THE TREATY TO TAKE INTO ACCOUNT , FOR THE PURPOSE OF APPLYING VALUE-ADDED TAX ON THE IMPORTATION OF PRODUCTS FROM ANOTHER MEMBER STATE SUPPLIED BY A PRIVATE PERSON WHERE NO SUCH TAX IS LEVIED ON THE SUPPLY OF SIMILAR PRODUCTS BY A PRIVATE PERSON WITHIN THE TERRITORY OF THE MEMBER STATE OF IMPORTATION , THE RESIDUAL PART OF THE VALUE-ADDED TAX PAID IN THE MEMBER STATE OF EXPORTATION AND STILL CONTAINED IN THE VALUE OF THE PRODUCT WHEN IT IS IMPORTED .

3.ARTICLE 95 OF THE TREATY PROHIBITS MEMBER STATES FROM IMPOSING VALUE-ADDED TAX ON THE IMPORTATION OF PRODUCTS FROM ANOTHER MEMBER STATE SUPPLIED BY A PRIVATE PERSON WHERE NO SUCH TAX IS LEVIED ON THE SUPPLY OF SIMILAR PRODUCTS BY A PRIVATE PERSON WITHIN THE TERRITORY OF THE MEMBER STATE OF IMPORTATION , TO THE EXTENT TO WHICH THE RESIDUAL PART OF THE VALUE-ADDED TAX PAID IN THE MEMBER STATE OF EXPORTATION AND STILL CONTAINED IN THE VALUE OF THE PRODUCT WHEN IT IS IMPORTED IS NOT TAKEN INTO ACCOUNT .