Keywords

Summary



Keywords

1 . PRELIMINARY QUESTIONS - JURISDICTION OF THE NATIONAL COURT - ASCERTAINMENT AND APPRAISAL OF THE FACTS OF THE CASE

( EEC TREATY , ART . 177 )

2 . COMMUNITY LAW - UNIFORM APPLICATION - LEGAL CLASSIFICATION IN COMMUNITY LAW OF A NATIONAL MEASURE - INDEPENDENT CLASSIFICATION

3 . TAX PROVISIONS - INTERNAL TAXATION - DISCRIMINATION BETWEEN DOMESTIC PRODUCTS AND SIMILAR IMPORTED PRODUCTS - PROHIBITION - SCOPE - RELIEF FOR NATIONAL PRODUCTS AT THE EXPENSE OF SIMILAR IMPORTED PRODUCTS - RELIEF PROHIBITED

( EEC TREATY , ART . 95 )

4 . TAX PROVISIONS - INTERNAL TAXATION - SELLING PRICE OF A PRODUCT COVERED BY A NATIONAL MONOPOLY - COMPONENT IN THE NATURE OF TAXATION FORMING PART OF THAT PRICE - TAX ON IMPORTED PRODUCTS - TAX CORRESPONDING TO A NON-TAX COMPONENT IN THE SELLING PRICE OF THE SIMILAR PRODUCT COVERED BY THE MONOPOLY - DISCRIMINATORY TAXATION - RELIEF BY AN EQUAL AMOUNT FOR THE TWO PRODUCTS - CONTINUATION OF DISCRIMINATION

( EEC TREATY , ART . 95 , PARA . 1 )

5 . TAX PROVISIONS - INTERNAL TAXATION - WHETHER DISCRIMINATORY TAXATION MAY COME UNDER A SYSTEM OF STATE AIDS - APPLICATION IN ANY CASE OF THE TAX PROVISIONS OF THE TREATY

( EEC TREATY , ARTS 92 AND 95 )

6 . STATE MONOPOLIES OF A COMMERCIAL CHARACTER - SPECIFIC PROVISIONS OF THE TREATY - MATTERS COVERED - ACTIVITIES INTRINSICALLY CONNECTED WITH THE SPECIFIC FUNCTION OF MONOPOLIES - RELIEF FOR SPIRITS ON WHICH TAX WAS PREVIOUSLY CHARGED - PROVISIONS NOT APPLICABLE

( EEC TREATY , ART . 37 )

7 . INTERNATIONAL AGREEMENTS - ASSOCIATION AGREEMENT BETWEEN THE EEC AND GREECE - PROHIBITION OF DISCRIMINATION IN TAXATION - TAX RELIEF AT THE EXPENSE OF PRODUCTS IMPORTED FROM GREECE - PROHIBITION - DIRECT EFFECT

( EEC TREATY , ART . 95 ; ASSOCIATION AGREEMENT BETWEEN THE EEC AND GREECE OF 9 JULY 1961 , ART . 53 ( 1 ))

Summary

1 . IT IS NOT FOR THE COURT OF JUSTICE BUT FOR THE NATIONAL COURT TO ASCERTAIN THE FACTS WHICH HAVE GIVEN RISE TO THE DISPUTE AND TO ESTABLISH THE CONSEQUENCES WHICH THEY HAVE FOR THE JUDGMENT WHICH IT IS REQUIRED TO DELIVER .

2 . THE LEGAL CLASSIFICATION IN COMMUNITY LAW OF A NATIONAL MEASURE DOES NOT DEPEND UPON HOW THAT MEASURE IS VIEWED OR APPRAISED IN THE NATIONAL CONTEXT . THE NEED TO ENSURE THAT THE PROVISIONS OF THE TREATY ARE APPLIED IN A UNIFORM MANNER THROUGHOUT THE COMMUNITY REQUIRES THAT THEY SHOULD BE INTERPRETED INDEPENDENTLY .

3 . ARTICLE 95 OF THE TREATY IS INTENDED TO COVER ALL TAXATION PROCEDURES WHICH CONFLICT WITH THE PRINCIPLE OF EQUALITY OF TREATMENT OF DOMESTIC PRODUCTS AND IMPORTED PRODUCTS . ACCORDINGLY THAT PROVISION APPLIES TO MEASURES OF RELIEF WHICH , WITHIN THE FRAMEWORK OF AN INCREASE IN TAXES ON SPIRITS , ACCORD MORE FAVOURABLE TREATMENT TO SIMILAR DOMESTIC PRODUCTS THAN TO IMPORTED PRODUCTS EVEN THOUGH SUCH MEASURES WERE ADOPTED ON THE BASIS OF ADMINISTRATIVE INSTRUCTIONS .

4 . THE TERM ' ' TAXATION ' ' , CONTAINED IN ARTICLE 95 OF THE TREATY , MUST BE REGARDED AS COVERING , IN SO FAR AS THE SELLING PRICE FOR SPIRITS FIXED BY A NATIONAL MONOPOLY IS CONCERNED , ONLY THAT PART OF THE PRICE WHICH THE MONOPOLY IS REQUIRED BY LAW TO REMIT TO THE STATE TREASURY AS A TAX ON SPIRITS , DETERMINED AS TO AMOUNT , TO THE EXCLUSION OF ALL OTHER ELEMENTS OR CHARGES , ECONOMIC OR OTHER , INCLUDED IN THE CALCULATION OF THE MONOPOLY SELLING PRICE .

IT FOLLOWS THAT A TAX COMPONENT INCLUDED IN THE TAXATION OF IMPORTED SPIRITS AND CORRESPONDING TO A NON-TAX COMPONENT IN THE SELLING PRICE OF SPIRITS MARKETED BY THE FEDERAL MONOPOLY ADMINISTRATION IS DISCRIMINATORY . CONSEQUENTLY IF THE SAME AMOUNT OF RELIEF IS AVAILABLE IN RESPECT OF DIFFERENT TAXES IMPOSED ON IMPORTED SPIRITS ON THE ONE HAND AND ON THE DOMESTIC SPIRITS OF A MONOPOLY ON THE OTHER THE LESS FAVOURABLE TAX TREATMENT OF THE IMPORTED SPIRITS CONTINUES AND THE SAID DISCRIMINATION SUBSISTS .

5 . A MEASURE CARRIED OUT BY MEANS OF DISCRIMINATORY TAXATION , WHICH MAY BE CONSIDERED AT THE SAME TIME AS FORMING PART OF AN AID WITHIN THE MEANING OF ARTICLE 92 OF THE TREATY , SHOULD IN ANY CASE BE GOVERNED BY ARTICLE 95 .

6 . THE RULES CONTAINED IN ARTICLE 37 OF THE TREATY CONCERN ONLY ACTIVITIES INTRINSICALLY CONNECTED WITH THE SPECIFIC BUSINESS OF THE MONOPOLY IN QUESTION . THEY ARE THUS IRRELEVANT TO NATIONAL PROVISIONS WHICH HAVE NO CONNEXION WITH SUCH SPECIFIC BUSINESS , LIKE THOSE CONCERNING RELIEF FOR SPIRITS ON WHICH TAX WAS PREVIOUSLY CHARGED .

7 . ARTICLE 53 ( 1 ) OF THE AGREEMENT ESTABLISHING AN ASSOCIATION BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND GREECE FULFILS , WITHIN THE FRAMEWORK OF THAT AGREEMENT , THE SAME FUNCTION AS THAT OF ARTICLE 95 OF THE TREATY . IT FORMS PART OF A GROUP OF PROVISIONS THE PURPOSE OF WHICH WAS TO PREPARE FOR THE ENTRY OF GREECE INTO THE COMMUNITY BY THE ESTABLISHMENT OF A CUSTOMS UNION , BY THE HARMONIZATION OF AGRICULTURAL POLICIES , BY THE INTRODUCTION OF FREEDOM OF MOVEMENT FOR WORKERS AND BY OTHER MEASURES FOR THE GRADUAL ADJUSTMENT TO THE REQUIREMENTS OF COMMUNITY LAW .

IT ACCORDINGLY FOLLOWS FROM THE WORDING OF ARTICLE 53 ( 1 ), CITED ABOVE , AND FROM THE OBJECTIVE AND NATURE OF THE ASSOCIATION AGREEMENT OF WHICH IT FORMS PART THAT THAT PROVISION PRECLUDES A NATIONAL SYSTEM OF RELIEF FROM PROVIDING MORE FAVOURABLE TAX TREATMENT FOR DOMESTIC SPIRITS THAN FOR THOSE IMPORTED FROM GREECE . IT CONTAINS A CLEAR AND PRECISE OBLIGATION WHICH IS NOT SUBJECT , IN ITS IMPLEMENTATION OR EFFECTS , TO THE ADOPTION OF ANY SUBSEQUENT MEASURE . IN THOSE CIRCUMSTANCES ARTICLE 53 ( 1 ) MUST BE CONSIDERED AS DIRECTLY APPLICABLE FROM THE BEGINNING OF THE THIRD YEAR AFTER THE ENTRY INTO FORCE OF THE AGREEMENT , ON WHICH DATE ALL MEASURES CONFLICTING WITH THAT PROVISION WAS , BY VIRTUE OF ITS THIRD SUBPARAGRAPH , TO BE ABOLISHED .