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):		61976J0077
Název:
Title: 		JUDGMENT OF THE COURT OF 25 MAY 1977. FRATELLI CUCCHI V AVEZ S.P.A.. PRELIMINARY RULING REQUESTED BY THE PRETURA DI ABBIATEGRASSO. CASE 77-76.
Publikace:
Publication:		REPORTS OF CASES 1977 PAGES 0987 - 1011
Předmět (klíčová slova):
Keywords		AGRICULTURE;SUGAR;FREE MOVEMENT OF GOODS;CUSTOMS UNION;CHARGES HAVING AN EQUIVALENT EFFECT;TAXATION;
Související předpisy:
Corresponding acts:		157E095;374R3330;157E013
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. AUTHORIZATION UNDER ARTICLE 38 OF REGULATION (EEC) NO 3330/74 TO GRANT THE AIDS PROVIDED FOR THEREIN CANNOT BE TAKEN TO MEAN THAT ANY METHOD OF FINANCING THESE AIDS, WHATEVER ITS CHARACTER OR CONDITIONS, IS COMPATIBLE WITH COMMUNITY LAW. IN THE FINANCING OF THE AID GRANTED, THE NATIONAL AUTHORITIES ARE IN PARTICULAR SUBJECT NOT ONLY TO THE OBLIGATIONS ARISING UNDER THE TREATY BUT ALSO TO THOSE ARISING UNDER THE OTHER PROVISIONS OF REGULATION (EEC) NO 3330/74.

2. THE PROHIBITIONS CONTAINED IN ARTICLES 9 AND 13 ARE AIMED AT ANY TAX DEMANDED AT THE TIME OF OR BY REASON OF IMPORTATION AND WHICH, BEING IMPOSED SPECIFICALLY ON IMPORTED PRODUCTS TO THE EXCLUSION OF A SIMILAR DOMESTIC PRODUCT, RESULTS IN THE SAME RESTRICTIVE CONSEQUENCES ON THE FREE MOVEMENT OF GOODS AS A CUSTOMS DUTY BY ALTERING THE COST PRICE OF THAT PRODUCT.

3. A DUTY FALLING WITHIN A GENERAL SYSTEM OF INTERNAL TAXATION APPLYING TO DOMESTIC PRODUCTS AS WELL AS TO IMPORTED PRODUCTS ACCORDING TO THE SAME CRITERIA CAN CONSTITUTE A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY ON IMPORTS ONLY IF IT HAS THE SOLE PURPOSE OF FINANCING ACTIVITIES FOR THE SPECIFIC ADVANTAGE OF THE TAXED DOMESTIC PRODUCT, IF THE TAXED PRODUCT AND THE DOMESTIC PRODUCT BENEFITING FROM IT ARE THE SAME, AND IF THE CHARGES IMPOSED ON THE DOMESTIC PRODUCT ARE MADE GOOD IN FULL. IT IS FOR THE NATIONAL COURT TO DEFINE THE DUTY IN QUESTION.

4. IT ALSO FOLLOWS FROM REGULATION NO 3330/74 AND IN PARTICULAR FROM ARTICLE 33 THEREOF THAT, EVEN APART FROM CASES OF DISTURBANCE PROVIDED FOR IN THE SAID PROVISIONS, THE FUNCTIONING OF A COMMON ORGANIZATION OF THE MARKETS AND IN PARTICULAR THE FORMATION OF PRODUCER PRICES MUST IN PRINCIPLE BE GOVERNED BY THE GENERAL COMMUNITY PROVISIONS AS LAID DOWN IN GENERAL RULES AMENDED ANNUALLY WITH THE RESULT THAT ANY SPECIFIC INTERFERENCE WITH THIS FUNCTIONING IS STRICTLY LIMITED TO THE CASES EXPRESSLY PROVIDED FOR. HENCE UNDER REGULATION (EEC) NO 3330/74 THE COMMUNITY IS, IN THE ABSENCE OF EXPRESS DEROGATION, ALONE COMPETENT TO ADOPT SPECIFIC MEASURES INVOLVING INTERVENTION IN THE MACHINERY OF PRICE FORMATION, IN PARTICULAR BY LIMITING THE EFFECTS OF AN ALTERATION IN THE LEVEL OF COMMUNITY PRICES, WHETHER AS REGARDS INTERVENTION PRICES OR THE RATE OF EXCHANGE OF THE NATIONAL CURRENCY IN RELATION TO THE UNIT OF ACCOUNT; AN INFRINGEMENT IN THIS RESPECT OF REGULATION (EEC) NO 3330/74 MAY BE THE SUBJECT OF PROCEEDINGS B
EFORE THE NATIONAL COURTS BROUGHT BY ANY NATURAL OR LEGAL PERSON WHOSE STOCKS HAVE BEEN SUBJECT TO THE NATIONAL MEASURE.

Plný text judikátu (Entire text of the Judgment):