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):		61977J0148
Název:
Title: 		JUDGMENT OF THE COURT OF 10 OCTOBER 1978. H. HANSEN JUN. AND O. C. BALLE GMBH AND CO. V HAUPTZOLLAMT FLENSBURG. PRELIMINARY RULING REQUESTED BY THE FINANZGERICHT HAMBURG. TAXATION OF SPIRITS. CASE 148-77.
Publikace:
Publication:		REPORTS OF CASES 1978 PAGES 1787 - 1811
Předmět (klíčová slova):
Keywords		TAXATION;FRENCH OVERSEAS DEPARTMENTS;FREE MOVEMENT OF GOODS;STATE MONOPOLIES OF A COMMERCIAL CHARACTER;CUSTOMS UNION;CHARGES HAVING AN EQUIVALENT EFFECT;
Související předpisy:
Corresponding acts:		157E227;157E227;157E095;157E095
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. ARTICLE 227 (2) OF THE EEC TREATY, INTERPRETED IN THE LIGHT OF ARTICLE 227 (1), MUST BE TAKEN TO MEAN THAT THE TAX PROVISIONS OF THE TREATY, IN PARTICULAR THE PROHIBITION OF DISCRIMINATION LAID DOWN IN ARTICLE 95, APPLY TO GOODS COMING FROM THE FRENCH OVERSEAS DEPARTMENTS.

2. WHERE NATIONAL TAX LEGISLATION FAVOURS CERTAIN CLASSES OF PRODUCERS OR THE PRODUCTION OF CERTAIN TYPES OF SPIRITS BY MEANS OF TAX EXEMPTIONS OR THE GRANT OF REDUCED RATES OF TAXATION, EVEN IF SUCH ADVANTAGES BENEFIT ONLY A SMALL PROPORTION OF DOMESTIC PRODUCTION OR ARE GRANTED FOR SPECIAL SOCIAL REASONS, THOSE ADVANTAGES MUST BE EXTENDED TO IMPORTED COMMUNITY SPIRITS WHICH FULFIL THE SAME CONDITIONS, TAKING INTO ACCOUNT THE CRITERIA WHICH UNDERLIE THE FIRST AND SECOND PARAGRAPHS OF ARTICLE 95 OF THE EEC TREATY.

3. THE EEC TREATY DOES NOT INCLUDE ANY RULE PROHIBITING DISCRIMINATION IN THE APPLICATION OF INTERNAL TAXATION TO PRODUCTS IMPORTED FROM NON-MEMBER COUNTRIES, SUBJECT HOWEVER TO ANY TREATY PROVISIONS WHICH MAY BE IN FORCE BETWEEN THE COMMUNITY AND THE COUNTRY OF ORIGIN OF A GIVEN PRODUCT.

Plný text judikátu (Entire text of the Judgment):