Opinion of the Advocate General — ECLI:EU:C:2006:648
Date: 2006-10-05
Language of the case: Italian
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: External relations;Free movement of goods;Commercial policy;Customs Union;Charges having an equivalent effect
Procedure: Action for failure to fulfil obligations - successful;Action for failure to fulfil obligations - unfounded
Origin: Italy

Summary of the Judgment 1. Free movement of goods – Customs duties – Charge having an equivalent effect (Arts 23 EC and 133 EC; EEC-Algeria Cooperation Agreement, Art. 9) 2. Free movement of goods – Customs duties – Charge having an equivalent effect (Art. 25 EC) 1. An environmental tax on methane gas imported from Algeria for the purpose of distribution and consumption of that gas in a Member State is contrary both to Articles 23 EC and 133 EC and to Article 9 of the Cooperation Agreement between the EEC and Algeria. (see paras 39-40, operative part) 2. In so far as methane gas imported from Algeria and subjected to an environmental tax in a Member State is subsequently exported to other Member States, that tax is likely to affect intra-Community trade, contrary to Article 25 EC. (see para. 41, operative part)