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):		61989J0008
Název:
Title: 		JUDGMENT OF THE COURT (FIFTH CHAMBER) OF 26 JUNE 1990. VINCENZO ZARDI V CONSORZIO AGRARIO PROVINCIALE DI FERRARA. REFERENCE FOR A PRELIMINARY RULING: PRETURA DI COPPARO - ITALY. AGRICULTURE - ADDITIONAL CO-RESPONSIBILITY LEVY IN THE CEREALS SECTOR. CASE C-8/89.
Publikace:
Publication:		REPORTS OF CASES 1990 PAGES I-2515
Předmět (klíčová slova):
Keywords		AGRICULTURE;CEREALS;
Související předpisy:
Corresponding acts:		375R2727;388R1097;388R1432
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. THE ADDITIONAL CO-RESPONSIBILITY LEVY IN THE CEREALS SECTOR CANNOT BE CLASSIFIED AS A FISCAL CHARGE AND ITS LEGALITY MAY NOT THEREFORE BE APPRAISED BY REFERENCE TO CRITERIA TAKEN FROM TAX LAW. IT IS AN AGRICULTURAL-POLICY MEASURE INTENDED TO STEM AND PREVENT GROWTH IN THE CEREALS MARKET, WHICH IS CHARACTERIZED BY STRUCTURAL SURPLUSES, BY BRINGING DIRECT PRESSURE TO BEAR ON THE PRICES PAID TO CEREALS PRODUCERS. THAT ECONOMIC OBJECTIVE AND THE INTENDED DISSUASIVE EFFECT JUSTIFY PROVISIONAL COLLECTION OF THE LEVY WHEN THE CEREALS ARE PLACED ON THE MARKET, SUBJECT TO PARTIAL OR TOTAL REIMBURSEMENT THEREOF IN THE EVENT OF ITS BEING ASCERTAINED AT THE END OF THE RELEVANT MARKETING YEAR THAT THE MAXIMUM GUARANTEED QUANTITY HAS NOT BEEN EXCEEDED OR HAS BEEN EXCEED BY LESS THAN A SPECIFIED PERCENTAGE, AND THE PRINCIPLE OF PROPORTIONALITY IS NOT THEREBY INFRINGED.

2. BY VIRTUE OF THE PRINCIPLE OF PROPORTIONALITY, THE LEGALITY OF MEASURES IMPOSING FINANCIAL BURDENS ON ECONOMIC OPERATORS IS CONDITIONAL UPON THOSE MEASURES BEING APPROPRIATE TO AND NECESSARY FOR THE ATTAINMENT OF OBJECTIVES LEGITIMATELY PURSUED BY THE RULES IN QUESTION, PROVIDED HOWEVER THAT, WHERE THERE IS A CHOICE OF SEVERAL APPROPRIATE MEASURES, THE LEAST RESTRICTIVE MUST BE ADOPTED AND CARE MUST BE TAKEN TO ENSURE THAT THE BURDENS IMPOSED ARE NOT EXCESSIVE IN RELATION TO THE AIMS PURSUED. REVIEW BY THE COURT OF COMPLIANCE WITH THE ABOVEMENTIONED CONDITIONS MUST NEVERTHELESS TAKE ACCOUNT OF THE FACT THAT, IN RELATION TO THE COMMON AGRICULTURAL POLICY, THE COMMUNITY LEGISLATURE ENJOYS A WIDE DISCRETION, REFLECTING THE POLITICAL RESPONSIBILITIES CONFERRED ON IT BY ARTICLES 40 AND 43 OF THE TREATY.

Plný text judikátu (Entire text of the Judgment):