Odbor kompatibility s právem ES
Úřad vlády ČR
I S A P
Informační Systém pro Aproximaci Práva
Databáze č. 17 : Databáze judikatury
ă Odbor kompatibility s právem ES, Úřad vlády ČR - určeno pouze pro potřebu ministerstev a ostatních ústředních orgánů

Číslo (Kód CELEX):
Number (CELEX Code):		61975J0127
Název:
Title: 		JUDGMENT OF THE COURT OF 22 JUNE 1976. BOBIE GETRAENKEVERTRIEB GMBH V HAUPTZOLLAMT AACHEN-NORD. PRELIMINARY RULING REQUESTED BY THE FINANZGERICHT DUESSELDORF. CASE 127-75.
Publikace:
Publication:		REPORTS OF CASES 1976 PAGES 1079 - 1089
Předmět (klíčová slova):
Keywords		TAXATION;
Související předpisy:
Corresponding acts:		157E095
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. THE LEVYING BY A MEMBER STATE OF A TAX ON A PRODUCT IMPORTED FROM ANOTHER MEMBER STATE IN ACCORDANCE WITH A METHOD OF CALCULATION OR RULES WHICH DIFFER FROM THOSE USED FOR THE TAXATION OF THE SIMILAR DOMESTIC PRODUCT, FOR EXAMPLE A FLAT-RATE AMOUNT IN ONE CASE AND A GRADUATED AMOUNT IN ANOTHER, WOULD BE INCOMPATIBLE WITH THE FIRST PARAGRAPH OF ARTICLE 95 OF THE EEC TREATY IF THE LATTER PRODUCT WERE SUBJECT, EVEN IF ONLY IN CERTAIN CASES, BY REASON OF GRADUATED TAXATION, TO A CHARGE TO TAX LOWER THAN THAT ON THE IMPORTED PRODUCT.

2. THE FIRST PARAGRAPH OF ARTICLE 95 DOES NOT RESTRICT THE FREEDOM OF EACH MEMBER STATE TO ESTABLISH THE SYSTEM OF TAXATION WHICH IT CONSIDERS THE MOST SUITABLE IN RELATION TO EACH PRODUCT PROVIDED THAT THE IMPORTED PRODUCT IS NOT SUBJECT TO A CHARGE TO TAX HIGHER THAN THAT ON THE SIMILAR DOMESTIC PRODUCT.

3. IF A MEMBER STATE HAS ELECTED TO APPLY TO HOME-PRODUCED BEER A GRADUATED TAX CALCULATED ON THE BASIS OF THE QUANTITY WHICH EACH BREWERY PRODUCES IN ONE YEAR, THE FIRST PARAGRAPH OF ARTICLE 95 IS ONLY FULLY COMPLIED WITH IF THE FOREIGN BEER, ALSO TAXED ON THE BASIS OF THE QUANTITIES PRODUCED BY EACH BREWERY IN ONE YEAR, IS ALSO TAXED AT THE SAME OR A LOWER RATE.

Plný text judikátu (Entire text of the Judgment):