Judgment of the Court (Sixth Chamber) 23 April 2002 in Case C-290/00 (Reference for a preliminary ruling from the Vestre Landsret): Niels Nygård v Svineafgiftsfonden, intervener: Ministeriet for Fødevarer, Landbrug og Fiskeri (National levy on pigs — Charge having an equivalent effect — Internal taxation — Levy scheme authorised by the Commission as State aid compatible with the common market — Levy incompatible with provisions of the EC Treaty other than Articles 92 of the EC Treaty (now, after amendment, Article 87 EC) and 93 of the EC Treaty (now Article 88 EC) — Discretion of the national courts)
Date: 2002-06-15
Institutions: Court of Justice
Subjects: export, interpretation of the law, live animal, pigmeat, swine, tax system

C 144/2

EN

Official Journal of the European Communities

15.6.2002

6. Annuls note 2 to the 9th heading concerning anchovy in
Annex I D to Council Regulation (EC) No 2848/2000 of
15 December 2000 fixing for 2001 the fishing opportunities
and associated conditions for certain fish stocks and groups of
fish stocks, applicable in Community waters and, for Com-
munity vessels, in waters where limitations in catch are required;

7. Orders the Council of the European Union to pay the costs;

8. Orders the Commission of the European Communities to bear

its own costs.

(1) OJ C 133 of 4.5.1996.

JUDGMENT OF THE COURT

(Sixth Chamber)

23 April 2002

in Case C-290/00 (Reference for a preliminary ruling from
the Vestre Landsret): Niels Nygård v Svineafgiftsfonden,
intervener: Ministeriet for Fødevarer, Landbrug og Fis-
keri (1)

(National levy on pigs — Charge having an equivalent effect
— Internal taxation — Levy scheme authorised by the
Commission as State aid compatible with the common
market — Levy incompatible with provisions of the EC
Treaty other than Articles 92 of the EC Treaty (now, after
amendment, Article 87 EC) and 93 of the EC Treaty (now
Article 88 EC) — Discretion of the national courts)

(2002/C 144/02)

intervener: Ministeriet

Nygård and Svineafgiftsfonden,
for
Fødevarer, Landbrug og Fiskeri, on the interpretation of
Article 9 of the EC Treaty (now, after amendment, Article 23
EC), Article 12 of the EC Treaty (now, after amendment,
Article 25 EC), Article 16 of the EC Treaty (repealed by the
Treaty of Amsterdam), Article 93 of the EC Treaty (now
Article 88 EC), and Article 95 of the EC Treaty (now, after
(Sixth Chamber),
amendment, Article 90 EC),
composed of: N. Colneric, President of the Second Chamber,
acting for the President of the Sixth Chamber, C. Gulmann,
R. Schintgen, V. Skouris (Rapporteur) and J. N. Cunha Rodri-
gues, Judges; J. Mischo, Advocate General; R. Grass, Registrar,
has given a judgment on 23 April 2002, in which it has ruled:

the Court

1. A levy charged by a body established under public law according
to identical criteria on pigs produced in a Member State for
slaughter on the domestic market or for live export to other
Member States, the revenue from which is allocated to activities
benefiting the two types of production, does not fall under the
prohibition of charges having equivalent effect to customs duties
on exports within the meaning of Article 9 of the EC Treaty
(now, after amendment, Article 23 EC), Article 12 of the EC
Treaty (now, after amendment, Article 25 EC) and Article 16
of the EC Treaty (repealed by the Treaty of Amsterdam). Such
a levy may, however, be classified as discriminatory internal
taxation prohibited by Article 95 of the EC Treaty (now, after
amendment, Article 90 EC) if and to the extent to which the
advantages deriving from the use made of its revenue compensate
in part the charge imposed on pigs produced for slaughter in
the Member State concerned, thereby placing at a disadvantage
the production of pigs for live export to other Member States.

2.

The fact that a national levy is intended to finance an aid
scheme authorised by the Commission pursuant to the Treaty
provisions on State aid does not preclude a national court from
examining whether such a levy is compatible with other directly
effective Treaty provisions.

(Language of the case: Danish)

(1) OJ C 246 of 28.8.1999.

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-234/99: Reference to the Court under Article 234
EC by the Vestre Landsret (Denmark) for a preliminary ruling
in the proceedings pending before that court between Niels