Odbor kompatibility s právem ES
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Databáze č. 17 : Databáze judikatury
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Číslo (Kód CELEX):
Number (CELEX Code):		61967J0028
Název:
Title: 		JUDGMENT OF THE COURT OF 3 APRIL 1968. FIRMA MOLKEREI-ZENTRALE WESTFALEN/LIPPE GMBH V HAUPTZOLLAMT PADERBORN. PRELIMINARY RULING REQUESTED BY THE BUNDESFINANZHOF. CASE 28-67.
Publikace:
Publication:		REPORTS OF CASES 1968 PAGES 0143 DANISH EDITION....: 1968 PAGES 0475
Předmět (klíčová slova):
Keywords		TAXATION;
Související předpisy:
Corresponding acts:		157E095;157E097;157E097
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. THE COMMUNITY CONSTITUTES A NEW LEGAL ORDER, FOR THE BENEFIT OF WHICH THE STATES HAVE LIMITED THEIR SOVEREIGN RIGHTS, ALBEIT WITHIN LIMITED FIELDS, AND THE SUBJECTS OF WHICH COMPRISE NOT ONLY THE MEMBER STATES BUT ALSO THEIR NATIONALS. INDEPENDENTLY OF THE LEGISLATION OF MEMBER STATES, COMMUNITY LAW NOT ONLY IMPOSES OBLIGATIONS ON INDIVIDUALS BUT IS ALSO INTENDED TO CONFER UPON THEM RIGHTS WHICH BECOME PART OF THEIR LEGAL HERITAGE. THESE RIGHTS ARISE NOT ONLY WHERE THEY ARE EXPRESSLY GRANTED BY THE TREATY BUT ALSO BY REASON OF OBLIGATIONS WHICH THE TREATY IMPOSES IN A CLEARLY DEFINED WAY UPON INDIVIDUALS AS WELL AS UPON THE MEMBER STATES AND UPON THE INSTITUTIONS OF THE COMMUNITY. IN THIS CONNEXION, IT IS NECESSARY AND SUFFICIENT THAT THE VERY NATURE OF THE PROVISION OF THE TREATY IN QUESTION SHOULD MAKE IT IDEALLY ADAPTED TO PRODUCE DIRECT EFFECTS ON THE LEGAL RELATIONSHIP BETWEEN MEMBER STATES AND THOSE SUBJECT TO THEIR JURISDICTION. CF. PARAGRAPH 3, SUMMARY, CASE 26/62 (1963) ECR 2.

2. THE FIRST PARAGRAPH OF ARTICLE 95 PRODUCES DIRECT EFFECTS AND CREATES INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT. NEVERTHELESS, ARTICLE 95 DOES NOT RESTRICT THE POWERS OF THE COMPETENT NATIONAL COURTS TO APPLY, FROM AMONG THE VARIOUS PROCEDURES AVAILABLE UNDER NATIONAL LAW, THOSE WHICH ARE APPROPRIATE FOR THE PURPOSE OF PROTECTING INDIVIDUAL RIGHTS CONFERRED BY COMMUNITY LAW. IN PARTICULAR WHEN INTERNAL TAXATION IS INCOMPATIBLE WITH THE FIRST PARAGRAPH OF ARTICLE 95 ONLY BEYOND A CERTAIN AMOUNT, IT IS FOR THE NATIONAL COURT TO DECIDE, ACCORDING TO THE RULES OF ITS NATIONAL LAW, WHETHER THIS ILLEGALITY AFFECTS THE TAXATION AS A WHOLE OR ONLY SO MUCH OF IT AS EXCEEDS THAT AMOUNT. CF. PARAGRAPH 2, SUMMARY, CASE 57/65, (1966) ECR 294.

3. THE TERMS' DIRECTLY OR INDIRECTLY' APPEARING IN THE FIRST PARAGRAPH OF ARTICLE 95 OF THE EEC TREATY MUST BE WIDELY INTERPRETED. BY INTERNAL TAXATION IMPOSED DIRECTLY OR INDIRECTLY ON SIMILAR DOMESTIC PRODUCTS, THIS PROVISION REFERS TO ALL TAXATION WHICH IS ACTUALLY AND SPECIFICALLY IMPOSED ON THE DOMESTIC PRODUCT AT ALL EARLIER STAGES OF ITS MANUFACTURE AND MARKETING OR WHICH CORRESPOND TO THE STAGE AT WHICH THE PRODUCT IS IMPORTED FROM OTHER MEMBER STATES.

4. THE FIRST PARAGRAPH OF ARTICLE 97, WHICH APPLIES WHERE MEMBER STATES OPERATING A TURNOVER TAX ACCORDING TO A CUMULATIVE MULTI - STAGE TAX SYSTEM HAVE ACTUALLY EXERCISED THE RIGHT THEREIN GRANTED TO THEM, DOES NOT, IN THE PRESENT STATE OF COMMUNITY LAW, CREATE INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT. IT IS THEREFORE NOT FOR NATIONAL COURTS TO APPRAISE WHETHER AVERAGE RATES ESTABLISHED BY MEMBER STATES CONFORM TO THE PRINCIPLES OF ARTICLE 95.

5. IN STATES WHICH HAVE EXERCISED THE POWER MADE AVAILABLE TO THEM BY ARTICLE 97, RATES ARE CONSIDERED AS' AVERAGE RATES' IF THEY ARE ESTABLISHED AS SUCH BY THE STATES IN QUESTION, WITHOUT PREJUDICE TO THE OPERATION OF THE SECOND PARAGRAPH OF THAT ARTICLE.

Plný text judikátu (Entire text of the Judgment):