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):		61968J0024
Název:
Title: 		JUDGMENT OF THE COURT OF 1 JULY 1969. COMMISSION OF THE EUROPEAN COMMUNITIES V ITALIAN REPUBLIC. CASE 24-68.
Publikace:
Publication:		REPORTS OF CASES 1969 PAGES 0193
Předmět (klíčová slova):
Keywords		FREE MOVEMENT OF GOODS;CUSTOMS UNION;CHARGES HAVING AN EQUIVALENT EFFECT;AGRICULTURE;TAXATION;
Související předpisy:
Corresponding acts:		157E016;157E189;367R0120;367R0121;367R0122;367R0123;368R0804;368R0805;367R0359;366R0136
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. CUSTOMS DUTIES ARE PROHIBITED INDEPENDENTLY OF ANY CONSIDERATION OF THE PURPOSE FOR WHICH THEY WERE INTRODUCED AND THE DESTINATION OF THE REVENUE OBTAINED THEREFROM.

2. (A) ANY PECUNIARY CHARGE, HOWEVER SMALL AND WHATEVER DESIGNATION AND MODE OF APPLICATION, WHICH WHICH IS IMPOSED UNILATERALLY ON DOMESTIC OR FOREIGN GOODS WHEN THEY CROSS A FRONTIER, AND WHICH IS NOT A CUSTOMS DUTY IN THE STRICT SENSE, CONSTITUTES A CHARGE HAVING EQUIVALENT EFFECT WITHIN THE MEANING OF ARTICLES 9, 12, 13 AND 16 OF THE TREATY, EVEN IF IT IS NOT IMPOSED FOR THE BENEFIT OF THE STATE, IS NOT DISCRIMINATORY OR PROTECTIVE IN EFFECT OR IF THE PRODUCT ON WHICH THE CHARGE IS IMPOSED IS NOT IN COMPETITION WITH ANY DOMESTIC PRODUCT. (B) THE REGULATIONS RELATING TO THE COMMON ORGANIZATION OF THE AGRICULTURAL MARKETS ARE NOT INTENDED TO CONFER ON THE CONCEPT OF A CHARGE HAVING EQUIVALENT EFFECT A SCOPE DIFFERENT FROM THAT WHICH IT HAS WITHIN THE FRAMEWORK OF THE TREATY ITSELF, ESPECIALLY AS, WHEN THOSE REGULATIONS TAKE ACCOUNT OF THE PARTICULAR CONDITIONS FOR ESTABLISHING A COMMON MARKET IN AGRICULTURAL PRODUCTS, THEY PURSUE THE SAME OBJECTIVES AS ARTICLES 9 TO 13 OF THE TREATY WHICH THEY IMPLEMENT.

3. (A) THE PROHIBITION OF NEW CUSTOMS DUTIES OR CHARGES HAVING EQUIVALENT EFFECT, LINKED TO THE PRINCIPLE OF THE FREE MOVEMENT OF GOODS, CONSTITUTES A FUNDAMENTAL RULE WHICH, WITHOUT PREJUDICE TO THE OTHER PROVISIONS OF THE TREATY, DOES NOT PERMIT OF ANY EXCEPTIONS. (B) IT FOLLOWS FROM ARTICLES 95 ET SEQ. THAT THE CONCEPT OF A CHARGE HAVING EQUIVALENT EFFECT DOES NOT INCLUDE TAXATION WHICH IS IMPOSED IN THE SAME WAY WITHIN A STATE ON IMPORTED PRODUCTS AND SIMILAR DOMESTIC PRODUCTS, OR WHICH FALLS, IN THE ABSENCE OF COMPARABLE DOMESTIC PRODUCTS, WITHIN THE FRAMEWORK OF TAXATION OF THIS NATURE WITHIN THE LIMITS LAID DOWN BY THE TREATY. THE RENDERING OF SPECIFIC SERVICE MAY IN CERTAIN CASES WARRANT THE PAYMENT OF A FREE IN PROPORTION TO THE SERVICE ACTUALLY RENDERED.

Plný text judikátu (Entire text of the Judgment):