Odbor kompatibility s právem ES
Úřad vlády ČR
I S A P
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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):
61981J0266
Název:
Title:
JUDGMENT OF THE COURT, 16 MARCH 1983. SOCIETA ITALIANA PER L' OLEODOTTO TRANSALPINO (SIOT) V MINISTERO DELLE FINANZE, MINISTERO DELLE MARINA MERCANTILE, CIRCOSCRIZIONE DOGANALE DI TRIESTE AND ENTE AUTONOMO DEL PORTO DI TRIESTE. REFERENCE FOR A PRELIMINARY RULING FROM THE CORTE SUPREMA DI CASSAZIONE. TAX TREATMENT OF GOODS IN TRANSIT - EFFECTS OF GATT IN THE FRAMEWORK OF COMMUNITY LAW. CASE 266/81.
Publikace:
Publication:
REPORTS OF CASES 1983 PAGES 0731 - 0782
Předmět (klíčová slova):
Keywords
EXTERNAL RELATIONS;GATT;
Související předpisy:
Corresponding acts:
157E009
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:
Ano

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. THE EXISTENCE WITHIN THE COMMUNITY OF A CUSTOMS UNION CHARACTERIZED BY THE FREE MOVEMENT OF GOODS IMPLIES FREEDOM OF TRANSIT WITHIN THE COMMUNITY. THAT FREEDOM OF TRANSIT MEANS THAT A MEMBER STATE MAY NOT APPLY TO GOODS IN ITS TERRITORY IN TRANSIT TO OR FROM ANOTHER MEMBER STATE TRANSIT DUTIES OR OTHER CHARGES IMPOSED IN RESPECT OF TRANSIT. HOWEVER, THE IMPOSITION OF CHARGES OR FEES WHICH REPRESENT THE COSTS OF TRANSPORTATION OR OF OTHER SERVICES CONNECTED WITH TRANSIT CANNOT BE REGARDED AS INCOMPATIBLE WITH FREEDOM OF TRANSIT AS DEFINED ABOVE, BEARING IN MIND THAT IT IS NECESSARY TO TAKE ACCOUNT NOT ONLY OF DIRECT AND SPECIFIC SERVICES CONNECTED WITH THE MOVEMENT OF GOODS BUT ALSO OF THE MORE GENERAL BENEFITS DERIVED FROM THE USE OF HARBOUR WATERS OR INSTALLATIONS FOR THE NAVIGABILITY AND MAINTENANCE OF WHICH THE PUBLIC AUTHORITIES ARE RESPONSIBLE.

2. THE TRANSIT AGREEMENT BETWEEN THE EEC AND AUSTRIA ON THE APPLICATION OF THE RULES ON COMMUNITY TRANSIT DOES NOT CONTAIN ANY SPECIFIC COMMITMENT BETWEEN THE PARTIES IN RELATION TO THE TAX TREATMENT OF GOODS IN TRANSIT.

3. ARTICLE V OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE, WHICH LAYS DOWN THE PRINCIPLE OF FREEDOM OF TRANSIT THROUGH THE TERRITORY OF EACH CONTRACTING PARTY FOR TRAFFIC IN TRANSIT TO OR FROM THE TERRITORY OF OTHER CONTRACTING PARTIES CANNOT HAVE DIRECT EFFECT IN THE FRAMEWORK OF COMMUNITY LAW AND INDIVIDUALS MAY NOT RELY UPON IT IN ORDER TO CHALLENGE THE IMPOSITION OF A CHARGE SUCH AS THE LOADING AND UNLOADING CHARGE ON GOODS IN TRANSIT TO AUSTRIA. THAT IN NO WAY AFFECTS THE COMMUNITY' S OBLIGATION TO ENSURE THAT THE PROVISIONS OF GATT ARE OBSERVED IN ITS RELATIONS WITH NON-MEMBER STATES WHICH ARE PARTIES TO GATT.

Plný text judikátu (Entire text of the Judgment):


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