Opinion of the Advocate General — ECLI:EU:C:2006:153
Date: 2006-03-07
Language of the case: Dutch
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Free movement of goods;Customs Union;Internal taxation
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgment Free movement of goods – Customs duties – Charges having equivalent effect – Internal taxation (Arts 23 EC, 25 EC and 90 EC) A charge levied by an association governed by public law of a Member State, on the basis of identical criteria, on national products intended for the national market or for export to other Member States constitutes a charge having an effect equivalent to an export duty, prohibited by Articles 23 EC and 25 EC, if the revenue from that charge is used to finance activities which benefit only the national products intended for the national market and the advantages stemming from the use of the revenue from that charge fully offset the burden borne by those products. On the other hand, if the advantages accruing to the national products processed or marketed on the national market from the use of the revenue generated by that charge offset only partially the burden borne by those products, such a charge constitutes a breach of the prohibition on discrimination laid down by Article 90 EC. (see para. 28, operative part)