APPLICATION OF TAX LEGISLATION . THERE IS NO QUESTION OF DENYING THE REALITY OF AND THE SHADES OF DIFFERENCE IN THE FLAVOUR OF THE VARIOUS ALCOHOLIC PRODUCTS ; IT IS NECESSARY HOWEVER TO BEAR IN MIND THAT THIS CRITERION IS TOO VARIABLE IN TIME AND SPACE TO SUPPLY BY ITSELF A SUFFICIENTLY SOUND BASIS FOR DISTINCTION FOR THE DEFINITON OF CATEGORIES WHICH MAY BE RECOGNIZED THROUGHOUT THE COMMUNITY . THE SAME APPLIES TO CONSUMER HABITS WHICH ALSO DIFFER FROM REGION TO REGION AND EVEN ACCORDING TO SOCIAL ENVIRONMENT , SO THAT THEY CANNOT SUPPLY APPROPRIATE DIFFERENTIATING CRITERIA FOR THE PURPOSE OF ARTICLE 95 .
38 CLASSIFICATIONS BASED ON THE FLAVOUR OF THE PRODUCTS AND CONSUMER HABITS ARE ALL THE MORE DIFFICULT TO LAY DOWN SINCE THE PRODUCTS IN QUESTION , SUCH AS WHISKY AND GENEVAS , MAY BE CONSUMED IN VERY VARIED CIRCUMSTANCES , EITHER NEAT OR DILUTED OR IN THE FORM OF MIXTURES . OWING IN PARTICULAR TO THIS FLEXIBILITY OF USE , THOSE DRINKS MAY BE CONSIDERED AS SIMILAR TO A PARTICULARLY LARGE NUMBER OF OTHER ALCOHOLIC BEVERAGES OR AS IN AT LEAST PARTIAL COMPETITION WHICH THOSE BEVERAGES .
39 AFTER CONSIDERING ALL THESE FACTORS THE COURT DEEMS IT UNNECESSARY FOR THE PURPOSES OF SOLVING THIS DISPUTE TO GIVE A RULING ON THE QUESTION WHETHER OR NOT THE SPIRITUOUS BEVERAGES CONCERNED ARE WHOLLY OR PARTLY SIMILAR PRODUCTS WITHIN THE MEANING OF THE FIRST PARAGRAPH OF ARTICLE 95 WHEN IT IS IMPOSSIBLE REASONABLY TO CONTEST THAT WITHOUT EXCEPTION THEY ARE IN AT LEAST PARTIAL COMPETITION WITH THE DOMESTIC PRODUCTS TO WHICH THE APPLICATION REFERS AND THAT IT IS IMPOSSIBLE TO DENY THE PROTECTIVE NATURE OF THE FRENCH TAX SYSTEM WITHIN THE SECOND PARAGRAPH OF ARTICLE 95 .
40 IN FACT , AS INDICATED ABOVE , SPIRITS OBTAINED FROM CEREALS , INCLUDING GENEVAS , HAVE , AS PRODUCTS OBTAINED FROM DISTILLATION , SUFFICIENT CHARACTERISTICS IN COMMON WITH OTHER SPIRITS TO CONSTITUTE AT LEAST IN CERTAIN CIRCUMSTANCES AN ALTERNATIVE CHOICE FOR CONSUMERS . BECAUSE OF THEIR CHARACTERISTICS , SPIRITS OBTAINED FROM CEREALS AND GENEVAS MAY BE CONSUMED IN VERY VARIED CIRCUMSTANCES AND AT THE SAME TIME COMPETE WITH BEVERAGES DESCRIBED AS ' ' APERITIFS ' ' AND ' ' DIGESTIVES ' ' ACCORDING TO FRENCH TAX PRACTICE WHILST , MOREOVER , SERVING PURPOSES WHICH DO NOT COME WITHIN EITHER OF THOSE TWO CATEGORIES .
41 AS THE COMPETITIVE AND SUBSTITUTION RELATIONSHIPS BETWEEN THE BEVERAGES IN QUESTION ARE SUCH , THE PROTECTIVE NATURE OF THE TAX SYSTEM CRITICIZED BY THE COMMISSION IS CLEAR . A CHARACTERISTIC OF THAT SYSTEM IS IN FACT THAT AN ESSENTIAL PART OF DOMESTIC PRODUCTION , IN OTHER WORDS SPIRITS OBTAINED FROM WINE AND FRUIT , COME WITHIN THE MOST FAVOURABLE TAX CATEGORY WHEREAS AT LEAST TWO TYPES OF PRODUCT , ALMOST ALL OF WHICH ARE IMPORTED FROM OTHER MEMBER STATES , ARE SUBJECT TO HIGHER TAXATION UNDER THE ' ' MANUFACTURING TAX ' ' . THE FACT THAT ANOTHER DOMESTIC PRODUCT , ANISEED SPIRITS , IS SIMILARY