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):		61977J0080
Název:
Title: 		JUDGMENT OF THE COURT OF 20 APRIL 1978. SOCIETE LES COMMISSIONNAIRES REUNIS S.A.R.L. V RECEVEUR DES DOUANES. S.A.R.L. LES FILS DE HENRI RAMEL V RECEVEUR DES DOUANES. PRELIMINARY RULING REQUESTED BY THE TRIBUNAL D' INSTANCE, BOURG-EN BRESSE. FRENCH TAX ON ITALIAN WINES. JOINED CASES 80 AND 81-77.
Publikace:
Publication:		REPORTS OF CASES 1978 PAGES 0927 - 0948
Předmět (klíčová slova):
Keywords		AGRICULTURE;WINE;FREE MOVEMENT OF GOODS;CUSTOMS UNION;CHARGES HAVING AN EQUIVALENT EFFECT;
Související předpisy:
Corresponding acts:		370R0816;157E013;157E038
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. THE ELIMINATION BETWEEN MEMBER STATES OF CUSTOMS DUTIES AND CHARGES HAVING EQUIVALENT EFFECT CONSTITUTES A FUNDAMENTAL PRINCIPLE OF THE COMMON MARKET, APPLICABLE TO ALL PRODUCTS AND GOODS SO THAT ANY EXCEPTION, WHICH MOREOVER IS TO BE STRICTLY INTERPRETED, MUST BE CLEARLY PROVIDED FOR.

2. ARTICLES 35 TO 46 OF THE TREATY CONTAIN NO PROVISION WHICH EITHER EXPRESSLY OR BY NECESSARY IMPLICATION PROVIDES FOR OR AUTHORIZES, AFTER THE END OF THE TRANSITIONAL PERIOD, THE INTRODUCTION OF CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES IN INTRA-COMMUNITY TRADE IN AGRICULTURAL PRODUCTS.

3. ARTICLE 31 (2) OF REGULATION NO 817/70 IN SO FAR AS IT AUTHORIZES PRODUCER MEMBER STATES TO PRESCRIBE AND LEVY, IN INTRA-COMMUNITY TRADE IN THE PRODUCTS COVERED BY THE ORGANIZATION OF THE MARKET WHICH THAT REGULATION SETS UP, CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES, IS INCOMPATIBLE WITH ARTICLE 13, IN PARTICULAR PARAGRAPH (2) THEREOF, AND WITH ARTICLES 38 TO 46 OF THE TREATY AND IS CONSEQUENTLY INVALID.

Plný text judikátu (Entire text of the Judgment):