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):		61977J0142
Název:
Title: 		JUDGMENT OF THE COURT OF 29 JUNE 1978. STATENS KONTROL MED AEDLE METALLER V PREBEN LARSEN. FLEMMING KJERULFF V STATENS KONTROL MED AEDLE METALLER. PRELIMINARY RULING REQUESTED BY KOEBENHAVNS BYRET. CHARGE FOR THE CONTROL OF ARTICLES OF PRECIOUS METAL. CASE 142-77.
Publikace:
Publication:		REPORTS OF CASES 1978 PAGES 1543 - 1562
Předmět (klíčová slova):
Keywords		FREE MOVEMENT OF GOODS;CUSTOMS UNION;CHARGES HAVING AN EQUIVALENT EFFECT;TAXATION;APPROXIMATION OF LAWS;
Související předpisy:
Corresponding acts:		157E016;157E095
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. A LEVY WHICH IS IMPOSED ON UNDERTAKINGS MANUFACTURING, IMPORTING OR DEALING IN ARTICLES OF PRECIOUS METAL TO MEET THE COSTS OF THE SUPERVISION OF SUCH UNDERTAKINGS BY THE AUTHORITIES AND WHICH IS CALCULATED ON THE BASIS OF THE UNDERTAKINGS' CONSUMPTION OF PRECIOUS METALS IS NOT IN THE NATURE OF A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY ON EXPORTS AS LONG AS IT APPLIES IN ACCORDANCE WITH THE SAME CRITERIA TO ALL UNDERTAKINGS WHICH ARE SUBJECT TO SUCH SUPERVISION WHATEVER THE ORIGIN OR DESTINATION OF THE PRODUCTS.

2. ARTICLE 95, CONSIDERED WITHIN THE CONTEXT OF THE TAX PROVISIONS LAID DOWN IN THE TREATY, MUST BE INTERPRETED AS ALSO PROHIBITING ANY TAX DISCRIMINATION AGAINST PRODUCTS INTENDED FOR EXPORT TO OTHER MEMBER STATES.

3. THE EEC TREATY DOES NOT CONTAIN ANY RULES INTENDED TO PROHIBIT THE EFFECTS OF DOUBLE TAXATION WITH REGARD TO PRODUCTS PLACED ON THE MARKET IN VARIOUS MEMBER STATES OF THE COMMUNITY. THE ABOLITION OF SUCH EFFECTS, WHICH IS DESIRABLE IN THE INTERESTS OF THE FREEDOM OF MOVEMENT OF GOODS, CAN HOWEVER ONLY RESULT FROM THE HARMONIZATION OF THE NATIONAL SYSTEMS UNDER ARTICLE 99 OR POSSIBLY ARTICLE 100 OF THE TREATY.

Plný text judikátu (Entire text of the Judgment):