Keywords

Summary



Keywords

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1 . PROCEDURE - OBLIGATIONS OF THE MEMBER STATES OF THE EEC - FAILURE TO FULFIL THOSE OBLIGATIONS - POWERS OF THE COMMISSION - PROCEDURES FOR OBTAINING DEROGATIONS - NO EFFECT UPON THE EXERCISE OF THOSE POWERS

( EEC TREATY, ARTICLES 169, 226 )

2 . OBLIGATIONS OF MEMBER STATES OF THE EEC - FAILURE TO FULFIL THOSE OBLIGATIONS - REQUEST FOR A POSTERIORI DEROGATION - EFFECT

3 . CUSTOMS DUTIES - ELIMINATION - PROHIBITION OF THE CREATION OF NEW DUTIES - STRICT NATURE OF THIS PROHIBITION

( EEC TREATY, ARTICLES 9, 12 )

4 . CUSTOMS DUTIES - ELIMINATION - CHARGES HAVING EQUIVALENT EFFECT - CONCEPT

( EEC TREATY, ARTICLES 9, 12 )

5 . POLICY OF THE EEC - COMMON RULES - TAX PROVISIONS - TAXATION WITHIN THE MEANING OF ARTICLE 95 OF THE EEC TREATY - SCOPE OF THAT ARTICLE

6 . COMMON MARKET - COMMUNITY PROCEDURES - UNILATERAL DECISIONS TO BE AVOIDED

Summary

1 . PROCEDURES FOR SEEKING A DEROGATION SUCH AS THOSE PROVIDED FOR BY ARTICLE 226 OF THE EEC TREATY, THE OUTCOME OF WHICH DEPENDS UPON THE VIEW TAKEN BY THE COMMISSION, ARE ENTIRELY DISTINCT IN BOTH THEIR NATURE AND EFFECTS FROM THE WARNING PROCEDURE AVAILABLE TO THE COMMISSION UNDER ARTICLE 169 AND CANNOT THEREFORE IN ANYWAY FRUSTRATE THE LATTER PROCEDURE .

2 . A REQUEST FOR DEROGATION FROM THE GENERAL RULES OF THE TREATY CANNOT HAVE THE EFFECT OF LEGALIZING UNILATERAL MEASURES WHICH CONFLICT WITH THOSE RULES AND CANNOT THEREFORE LEGALIZE RETROACTIVELY THE INITIAL INFRINGEMENT .

3 . IT FOLLOWS FROM THE CLARITY, CERTAINTY AND UNRESTRICTED SCOPE OF ARTICLES 9 AND 12, FROM THE GENERAL SCHEME OF THEIR PROVISIONS AND OF THE TREATY AS A WHOLE, THAT THE PROHIBITION OF NEW CUSTOMS DUTIES, LINKED WITH THE PRINCIPLES OF THE FREE MOVEMENT OF PRODUCTS, CONSTITUTES AN ESSENTIAL RULE AND THAT IN CONSEQUENCE ANY EXCEPTION, WHICH MOREOVER IS TO BE NARROWLY INTERPRETED, MUST BE CLEARLY STIPULATED .

4 . A CHARGE HAVING EQUIVALENT EFFECT WITHIN THE MEANING OF ARTICLES 9 AND 12 OF THE EEC TREATY, WHATEVER IT IS CALLED AND WHATEVER ITS MODE OF APPLICATION, MAY BE REGARDED AS A DUTY IMPOSED UNILATERALLY EITHER AT THE TIME OF IMPORTATION OR SUBSEQUENTLY, AND WHICH, IF IMPOSED SPECIFICALLY UPON A PRODUCT IMPORTED FROM A MEMBER STATE TO THE EXCLUSION OF A SIMILAR DOMESTIC PRODUCT, HAS, BY ALTERING ITS PRICE, THE SAME EFFECT ON THE FREE MOVEMENT OF PRODUCTS AS A CUSTOMS DUTY .

THIS CONCEPT, FAR FROM BEING AN EXCEPTION TO THE GENERAL RULE PROHIBITING CUSTOMS DUTIES, IS ON THE CONTRARY NECESSARILY COMPLEMENTARY TO IT AND ENABLES IT TO BE MADE EFFECTIVE .

THE CONCEPT OF A CHARGE HAVING EQUIVALENT EFFECT, INVARIABLY LINKED TO THAT OF 'CUSTOMS DUTIES', IS EVIDENCE OF A GENERAL INTENTION TO PROHIBIT NOT ONLY MEASURES WHICH OBVIOUSLY TAKE THE FORM OF THE CLASSIC CUSTOMS DUTY BUT ALSO ALL THOSE WHICH, PRESENTED UNDER OTHER NAMES OR INTRODUCED BY THE INDIRECT MEANS OF OTHER PROCEDURES, WOULD LEAD TO THE SAME DISCRIMINATORY OR PROTECTIVE RESULTS AS CUSTOMS DUTIES .

5 . ALTHOUGH THE FIRST PARAGRAPH OF ARTICLE 95 BY IMPLICATION ALLOWS 'TAXATION' ON AN IMPORTED PRODUCT, IT IS ONLY TO THE LIMITED EXTENT TO WHICH THE SAME TAXATION IS IMPOSED EQUALLY UPON SIMILAR DOMESTIC PRODUCTS . THE FIELD OF APPLICATION OF THIS ARTICLE CANNOT BE EXTENDED TO THE POINT OF ALLOWING COMPENSATION BETWEEN A TAX BURDEN CREATED FOR THE PURPOSE OF IMPOSITION UPON AN IMPORTED PRODUCT AND A TAX BURDEN OF A DIFFERENT NATURE, FOR EXAMPLE ECONOMIC, IMPOSED ON A SIMILAR DOMESTIC PRODUCT .

6 . TO RESOLVE THE DIFFICULTIES WHICH MIGHT ARISE IN A GIVEN ECONOMIC SECTOR, THE MEMBER STATES WISHED COMMUNITY PROCEDURES TO BE ESTABLISHED IN ORDER TO PREVENT UNILATERAL INTERVENTION BY NATIONAL ADMINISTRATIONS .