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):		61972J0077
Název:
Title: 		JUDGMENT OF THE COURT OF 19 JUNE 1973. CARMINE CAPOLONGO V AZIENDA AGRICOLA MAYA. PRELIMINARY RULING REQUESTED BY THE PRETORE DI CONEGLIANO. CONTRIBUTO ENTE NAZIONALE PER LA CELLULOSA E PER LA CARTA. CASE 77-72.
Publikace:
Publication:		REPORTS OF CASES 1973 PAGES 0611 - 0625
Předmět (klíčová slova):
Keywords		COMPETITION;STATE AIDS;FREE MOVEMENT OF GOODS;CHARGES HAVING AN EQUIVALENT EFFECT;
Související předpisy:
Corresponding acts:		157E013
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. WITH REGARD TO SYSTEMS OF AID EXISTING IN MEMBER STATES, THE PROVISIONS OF ARTICLE 92 (1) ARE INTENDED TO TAKE EFFECT IN THE LEGAL SYSTEMS OF MEMBER STATES, SO THAT THEY MAY BE INVOKED BEFORE NATIONAL COURTS, WHERE THEY HAVE BEEN PUT IN CONCRETE FORM BY ACTS HAVING GENERAL APPLICATION PROVIDED FOR BY ARTICLE 94 OR BY DECISIONS IN PARTICULAR CASES ENVISAGED BY ARTICLE 93 (2).

2. IN EXERCISE OF THE POWERS CONFERRED BY ARTICLE 177, THE COURT, HAVING TO LIMIT ITSELF TO GIVING AN INTERPRETATION OF THE PROVISIONS OF COMMUNITY LAW IN QUESTION, CANNOT CONSIDER LEGAL ACTS AND PROVISIONS OF NATIONAL LAW, THE RISK BEING THAT THE REPLY WILL CORRESPOND ONLY IMPERFECTLY TO THE CIRCUMSTANCES OF THE CASE.

3. ARTICLE 13 (2) COMPRISES A CLEAR AND PRECISE PROHIBITION, AS FROM THE END OF THE TRANSITIONAL PERIOD AT THE LATEST AND FOR ALL CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES, ON THE COLLECTING OF THE SAID CHARGES, WHICH PROHIBITION HAS NO RESERVATION ALLOWING STATES TO SUBJECT ITS IMPLEMENTATION TO A POSITIVE MEASURE OF DOMESTIC LAW OR TO AN INTERVENTION BY THE INSTITUTIONS OF THE COMMUNITY. THIS PROHIBITION LENDS ITSELF, BY ITS VERY NATURE, TO PRODUCING DIRECT EFFECTS IN THE LEGAL RELATIONS BETWEEN MEMBER STATES AND THEIR SUBJECTS.

4. ANY TAX DEMANDED AT THE TIME OF OR BY REASON OF IMPORTATION AND WHICH, BEING IMPOSED SPECIFICALLY ON AN IMPORTED PRODUCT TO THE EXCLUSION OF THE SIMILAR DOMESTIC PRODUCT, RESULTS IN THE SAME RESTRICTIVE CONSEQUENCES ON THE FREE MOVEMENT OF GOODS AS A CUSTOMS DUTY BY ALTERING THE COST PRICE THAT PRODUCT IS PROHIBITED EVEN IF IT IS INTENDED TO FINANCE THE ACTIVITIES OF A PUBLIC AGENCY. ON THE OTHER HAND, FINANCIAL CHARGES DO NOT CONSTITUTE CHARGES HAVING AN EQUIVALENT EFFECT WHEN THEY FALL WITHIN A GENERAL SYSTEM OF INTERNAL, TAXATION APPLYING SYSTEMATICALLY TO DOMESTIC AND IMPORTED PRODUCTS ACCORDING TO THE SAME CRITERIA, UNLESS THEY ARE INTENDED EXCLUSIVELY TO SUPPORT ACTIVITIES WHICH SPECIFICALLY BENEFIT THE TAXED DOMESTIC PRODUCT.

Plný text judikátu (Entire text of the Judgment):