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):		61980J0142
Název:
Title: 		JUDGMENT OF THE COURT OF 27 MAY 1981. AMMINISTRAZIONE DELLE FINANZE DELLO STATO V ESSEVI SPA AND CARLO SALENGO. (PRELIMINARY RULING REQUESTED BY THE CORTE D' APPELLO DI MILANO). SYSTEM OF TAXATION APPLICABLE TO SPIRITS. JOINED CASES 142 AND 143/80.
Publikace:
Publication:		REPORTS OF CASES 1981 PAGES 1413 - 1439
Předmět (klíčová slova):
Keywords		TAXATION;COMPETITION;STATE AIDS;AGRICULTURE;ALCOHOL;
Související předpisy:
Corresponding acts:		157E169;157E095;157E095
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. OPINIONS DELIVERED BY THE COMMISSION PURSUANT TO ARTICLE 169 OF THE EEC TREATY HAVE LEGAL EFFECT ONLY IN RELATION TO THE COMMENCEMENT OF PROCEEDINGS BEFORE THE COURT AGAINST A STATE ALLEGED TO HAVE FAILED TO FULFIL ITS OBLIGATIONS UNDER THE TREATY. THE COMMISSION MAY NOT, IN THE ATTITUDE WHICH IT ADOPTS AND IN THE OPINIONS WHICH IT IS OBLIGED TO DELIVER UNDER ARTICLE 169, EXEMPT A MEMBER STATE FROM COMPLIANCE WITH ITS OBLIGATIONS UNDER THE TREATY OR PREVENT INDIVIDUALS FROM RELYING, IN LEGAL PROCEEDINGS, ON THE RIGHTS CONFERRED UPON THEM BY THE TREATY IN ORDER TO CONTEST ANY LEGISLATIVE OR ADMINISTRATIVE MEASURES OF A MEMBER STATE WHICH MAY BE INCOMPATIBLE WITH COMMUNITY LAW.

2. A SYSTEM OF DIFFERENTIAL TAXATION WHEREBY THE GRANT OF A TAX EXEMPTION OR THE ENJOYMENT OF A REDUCED RATE OF TAXATION IS CONDITIONAL UPON THE POSSIBILITY OF INSPECTING PRODUCTION ON NATIONAL TERRITORY IS DISCRIMINATORY IN NATURE AND AS SUCH COMES WITHIN THE PROHIBITION LAID DOWN BY ARTICLE 95. THE EFFECT OF SUCH A CONDITION WHICH BY DEFINITION CANNOT BE SATISFIED BY SIMILAR PRODUCTS FROM OTHER MEMBER STATES IS TO PRECLUDE THOSE PRODUCTS IN ADVANCE FROM QUALIFYING FOR THE TAX ADVANTAGE IN QUESTION AND TO CONFINE THAT ADVANTAGE TO DOMESTIC PRODUCTION.

3. UNDER THE THIRD PARAGRAPH OF ARTICLE 95 OF THE EEC TREATY, THE RULE AGAINST DISCRIMINATION SET OUT IN THE FIRST TWO PARAGRAPHS OF THAT ARTICLE BECAME FULLY EFFECTIVE AS FROM 1 JANUARY 1962. AFTER THAT DATE, A MEMBER STATE COULD NO LONGER BE AUTHORIZED TO MAINTAIN IN ITS TAX LAW OR FISCAL PRACTICES ANY PRE-EXISTING DISCRIMINATION IN THE SYSTEM APPLICABLE TO THE IMPORTATION OF PRODUCTS ORIGINATING IN OTHER MEMBER STATES.

4. UNDER THE SYSTEM OF THE EEC TREATY AN AID, WITHIN THE MEANING OF ARTICLES 92 AND 93, CANNOT BE INTRODUCED OR AUTHORIZED BY A MEMBER STATE IN THE FORM OF FISCAL DISCRIMINATION AGAINST PRODUCTS ORIGINATING IN OTHER MEMBER STATES.

5. THE PROTECTION OF RIGHTS GUARANTEED BY THE COMMUNITY LEGAL ORDER DOES NOT REQUIRE AN ORDER FOR THE RECOVERY OF TAXES UNDULY LEVIED TO BE GRANTED IN CONDITIONS WHICH WOULD INVOLVE AN UNJUST ENRICHMENT OF THOSE ENTITLED. THERE IS NOTHING, FROM THE POINT OF VIEW OF COMMUNITY LAW, TO PREVENT NATIONAL COURTS FROM TAKING ACCOUNT IN ACCORDANCE WITH THEIR NATIONAL LAW OF THE FACT THAT IT HAS BEEN POSSIBLE FOR TAXES UNDULY LEVIED TO BE INCORPORATED IN THE PRICES OF THE UNDERTAKING LIABLE FOR THE TAX AND TO BE PASSED ON TO THE PURCHASERS.

Plný text judikátu (Entire text of the Judgment):