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):		61965J0057
Název:
Title: 		JUDGMENT OF THE COURT OF 16 JUNE 1966. ALFONS LUETTICKE GMBH V HAUPTZOLLAMT SAARLOUIS. PRELIMINARY RULING REQUESTED BY THE FINANZGERICHT DES SAARLANDES. CASE 57-65.
Publikace:
Publication:		REPORTS OF CASES 1966 PAGES 0205 DANISH EDITION....: 1966 PAGES 0199
Předmět (klíčová slova):
Keywords		TAXATION;FREE MOVEMENT OF GOODS;CUSTOMS UNION;
Související předpisy:
Corresponding acts:		157E095;157E095
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. CF. PARA. 7, SUMMARY, CASE 6/64, (1964) ECR 587. A MEMBER STATE'S OBLIGATION UNDER THE EEC TREATY, WHICH IS NEITHER SUBJECT TO ANY CONDITIONS NOR, AS REGARDS ITS EXECUTION OR EFFECT, TO THE ADOPTION OF ANY MEASURE EITHER BY THE STATES OR BY THE COMMISSION, IS LEGALLY COMPLETE AND CONSEQUENTLY CAPABLE OF PRODUCING DIRECT EFFECTS ON THE RELATIONS BETWEEN MEMBER STATES AND INDIVIDUALS. SUCH AN OBLIGATIONS BECOMES AN INTEGRAL PART OF THE LEGAL SYSTEM OF THE MEMBER STATES, AND THUS FORMS PART OF THEIR OWN LAW, AND DIRECTLY CONCERNS THEIR NATIONALS IN WHOSE FAVOUR IT HAS CREATED INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT. */ 664J0006 /*.

2. THE FIRST PARAGRAPH OF ARTICLE 95 HAS DIRECT EFFECTS AND CREATES INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT. AS A RESULT OF THE THIRD PARAGRAPH OF ARTICLE 95, THE FIRST PARAGRAPH OF THAT ARTICLE APPLIES TO THE PROVISIONS IN EXISTENCE AT THE TIME OF THE ENTRY INTO FORCE OF THE TREATY ONLY FROM THE BEGINNING OF THE SECOND STAGE OF THE TRANSITIONAL PERIOD.

3. DELETED.

4. ARTICLES 12 AND 13, ON THE ONE HAND, AND ARTICLE 95 ON THE OTHER CANNOT BE APPLIED JOINTLY TO ONE AND THE SAME CASE.

5. A CHARGE INTENDED TO OFFSET THE EFFECT OF INTERNAL TAXATION THEREBY TAKES ON THE INTERNAL CHARACTER OF THE TAXATION WHOSE EFFECT IT IS INTENDED TO OFFSET.

Plný text judikátu (Entire text of the Judgment):