Keywords

Summary



Keywords

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1 . TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX - LEVYING OF OTHER NATIONAL TAXES WHICH CAN BE CHARACTERIZED AS TURNOVER TAXES ON TRANSACTIONS SUBJECT TO VALUE-ADDED TAX - NOT PERMISSIBLE

( COUNCIL DIRECTIVE 77/388/EEC, ART . 33 )

2 . TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX - TAXES WHICH CAN BE CHARACTERIZED AS TURNOVER TAXES - FIXED-RATE TAX LEVIED ON THE MAKING AVAILABLE OF AN ARTICLE TO THE PUBLIC - CRITERIA FOR CLASSIFICATION

( COUNCIL DIRECTIVE 77/388/EEC, ART . 33 )

3 . TAX PROVISIONS - INTERNAL TAXATION - ARTICLE 95 OF THE TREATY - SCOPE - TAXES ON THE USE OF IMPORTED PRODUCTS - INCLUSION - CONDITIONS

( EEC TREATY, ART . 95 )

4 . TAX PROVISIONS - INTERNAL TAXATION - GRADUATED SYSTEM OF TAXATION - PERMISSIBILITY - CONDITIONS - PURSUIT OF OBJECTIVES COMPATIBLE WITH COMMUNITY LAW - NOT DISCRIMINATORY OR PROTECTIVE - PROGRESSIVE TAX ON AUTOMATIC GAMES MACHINES

( EEC TREATY, ART . 95 )

5 . FREE MOVEMENT OF GOODS - QUANTITATIVE RESTRICTIONS - MEASURES HAVING EQUIVALENT EFFECT - ARTICLE 30 OF THE TREATY - SCOPE - MEASURES COVERED BY ARTICLE 95 - EXCLUSION

( EEC TREATY, ARTS 30 AND 95 )

Summary

1 . ARTICLE 33 OF DIRECTIVE 77/388/EEC CONCERNING THE HARMONIZATION OF THE LAWS OF MEMBER STATES ON TURNOVER TAXES MUST BE INTERPRETED AS MEANING THAT AS FROM THE INTRODUCTION OF THE COMMON SYSTEM OF VALUE-ADDED TAX THE MEMBER STATES ARE NO LONGER ENTITLED TO IMPOSE ON THE SUPPLY OF GOODS, THE PROVISION OF SERVICES OR IMPORTS LIABLE TO THAT TAX, OTHER TAXES, DUTIES OR CHARGES WHICH CAN BE CHARACTERIZED AS TURNOVER TAXES .

2 . A CHARGE WHICH, ALTHOUGH PROVIDING FOR DIFFERENT AMOUNTS ACCORDING TO THE CHARACTERISTICS OF THE TAXED ARTICLE, IS ASSESSED EXCLUSIVELY ON THE BASIS OF THE PLACING THEREOF AT THE DISPOSAL OF THE PUBLIC, WITHOUT IN FACT TAKING ACCOUNT OF THE REVENUE WHICH COULD BE GENERATED THEREBY, MAY NOT BE REGARDED AS A CHARGE WHICH BE CHARACTERIZED AS A TURNOVER TAX LEVIED ON THE PRICES CHARGED FOR SERVICES . ALTHOUGH A FIXED-RATE TAX MAY, IN CERTAIN CIRCUMSTANCES, BE REGARDED AS A FLAT-RATE TAX ON RECEIPTS, CLASSIFIABLE AS A TAX ON TURNOVER, IT MAY ONLY BE SO REGARDED IF, ON THE ONE HAND, THE RATE WAS FIXED ON THE BASIS OF AN OBJECTIVE EVALUATION OF THE FORESEEABLE RECEIPTS BY REFERENCE TO THE NUMBER OF OCCASIONS ON WHICH A SERVICE WAS LIKELY TO BE PROVIDED AND THE PRICE CHARGED FOR THE SERVICE AND, ON THE OTHER, IF IT IS ESTABLISHED THAT THE TAX MAY BE PASSED ON IN THE PRICE OF THE SERVICE SO THAT IT WILL FINALLY BE BORNE BY THE CONSUMER .

3 . ARTICLE 95 OF THE TREATY MUST BE INTERPRETED WIDELY SO THAT THE PROHIBITION LAID DOWN THEREIN MUST APPLY WHENEVER A FISCAL LEVY IS LIKELY TO DISCOURAGE IMPORTS OF GOODS ORIGINATING IN OTHER MEMBER STATES, TO THE BENEFIT OF DOMESTIC PRODUCTION . IT APPLIES, THEREFORE, NOT ONLY TO TAXES DIRECTLY AFFECTING IMPORTED PRODUCTS BUT ALSO TO INTERNAL TAXATION WHICH IS IMPOSED ON THE USE OF IMPORTED PRODUCTS WHERE THOSE PRODUCTS ARE ESSENTIALLY INTENDED FOR SUCH USE AND HAVE BEEN IMPORTED SOLELY FOR THAT PURPOSE .

4 . AT THE PRESENT STAGE OF DEVELOPMENT OF COMMUNITY LAW AND IN THE ABSENCE OF ANY UNIFICATION OR HARMONIZATION OF THE RELEVANT PROVISIONS, COMMUNITY LAW DOES NOT PROHIBIT MEMBER STATES FROM ESTABLISHING A SYSTEM OF TAXATION DIFFERENTIATED ACCORDING TO VARIOUS CATEGORIES OF PRODUCTS PROVIDED THAT THE TAX BENEFITS GRANTED SERVE LEGITIMATE ECONOMIC OR SOCIAL PURPOSES . AS REGARDS THE PROGRESSIVE NATURE OF THE TAXATION AS BETWEEN THE CATEGORIES OF PRODUCTS THUS ESTABLISHED, THE MEMBER STATES ARE IN PRINCIPLE AT LIBERTY TO SUBJECT PRODUCTS TO A SYSTEM OF TAXATION WHICH INCREASES PROGRESSIVELY IN AMOUNT ACCORDING TO AN OBJECTIVE CRITERION, PROVIDED THAT THE SYSTEM IS FREE FROM ANY DISCRIMINATORY OR PROTECTIVE EFFECT . THEREFORE, A SYSTEM OF TAXATION OF AUTOMATIC GAMES MACHINES GRADUATED ACCORDING TO THE CATEGORIES INTO WHICH THEY ARE DIVIDED, WHICH IS INTENDED TO ACHIEVE LEGITIMATE SOCIAL OBJECTIVES AND WHICH PROCURES NO FISCAL ADVANTAGE FOR DOMESTIC PRODUCTS TO THE DETRIMENT OF SIMILAR OR COMPETING IMPORTED PRODUCTS, IS NOT INCOMPATIBLE WITH ARTICLE 95 OF THE TREATY .

5 . ARTICLE 30 OF THE TREATY COVERS IN GENERAL ALL BARRIERS TO IMPORTS WHICH ARE NOT ALREADY SPECIFICALLY COVERED BY OTHER PROVISIONS OF THE TREATY . IT DOES NOT THEREFORE APPLY TO THE TAXATION OF PRODUCTS ORIGINATING IN OTHER MEMBER STATES THE COMPATIBILITY OF WHICH WITH THE TREATY FALLS UNDER ARTICLE 95 THEREOF .