NOT HAVE THE CHARACTERISTICS OF AD VALOREM TAXATION .
31 THE APPRAISAL OF THE COMPATIBILITY OF THE DANISH TAX SYSTEM WITH ARTICLE 95 RAISES A SPECIAL PROBLEM IN THAT THE PREFERENTIAL RATE LAID DOWN BY THE DANISH LEGISLATION BENEFITS A SINGLE PRODUCT DEFINED PRECISELY BY THE LAW TO THE EXCLUSION OF ALL OTHER SPIRITS . IT IS THEREFORE NECESSARY TO APPRAISE THE EXISTENCE OF EITHER A RELATIONSHIP OF SIMILARITY OR COMPETITION BETWEEN A SINGLE PRODUCT AND AN INDETERMINATE NUMBER OF PRODUCTS SOME OF WHICH ARE IDENTIFIED BY THE LAW WHEREAS OTHERS ARE NOT SPECIFIED .
32 IN THIS CONNEXION , IT IS NECESSARY TO POINT OUT , FIRST , THAT OF THE PRODUCTS SUBJECT TO THE HIGHEST RATE OF TAX THERE ARE SEVERAL NAMED BEVERAGES THE CHARACTERISTICS OF WHICH ARE AKIN TO AQUAVIT IN THAT THEY ARE NORMALLY MANUFACTURED FROM NEUTRAL ALCOHOL AND OWE THEIR CHARACTERISTIC FLAVOUR TO ADDED FLAVOURING EXTRACTS . IT IS NECESSARY TO ASSUME THAT THOSE PRODUCTS HAVE BEEN LISTED EXPRESSLY AMONG THE SPIRITS SUBJECT TO A HIGHER RATE OF TAX PRECISELY BECAUSE OF THEIR SIMILARITY . IN THE CASE OF THOSE BEVERAGES THERE CAN THEREFORE BE NO DOUBT THAT THERE HAS BEEN AN INFRINGEMENT OF THE FIRST PARAGRAPH OF ARTICLE 95 .
33 AS REGARDS MOST OF THE OTHER ALCOHOLIC BEVERAGES SUBJECT UNDER THE DANISH LEGISLATION TO THE HIGHEST RATE OF TAX , IT IS IMPOSSIBLE TO ESTABLISH WITH CERTAINTY HOW MANY OF THEM ARE SPIRITS WHICH MAY BE CLASSIFIED AS ' ' SIMILAR ' ' TO AQUAVIT WITHIN THE MEANING OF THE FIRST PARAGRAPH OF ARTICLE 95 AND HOW MANY OF THEM ARE PRODUCTS WHICH , ALTHOUGH THEY CANNOT BE CLASSIFIED AS SIMILAR , ARE IN COMPETITION OR IN THE SUBSTITUTION RELATIONSHIP WITH AQUAVIT WHICH IS REFERRED TO BY THE SECOND PARAGRAPH OF THE SAME ARTICLE .
34 THE COURT CONSIDERS THAT IT IS NOT NECESSARY TO GIVE A RULING ON THIS MATTER IN ORDER TO RESOLVE THE PRESENT DISPUTE . IN FACT , EVEN IF DOUBTS REMAIN AS TO THE QUESTION TO WHAT EXTENT THE NUMEROUS ALCOHOLIC PRODUCTS CLASSIFIED BY DANISH LEGISLATION IN THE MOST HEAVILY TAXED TAX CATEGORY MUST BE CONSIDERED AS PRODUCTS SIMILAR TO AQUAVIT WITHIN THE MEANING OF THE FIRST PARAGRAPH OF ARTICLE 95 , IT IS IMPOSSIBLE REASONABLY TO CONTEST THAT ALL THOSE BEVERAGES ARE WITHOUT EXCEPTION IN AT LEAST PARTIAL COMPETITION WITH THE PRODUCT BENEFITED BY THE DANISH LEGISLATION .
35 IN FACT , AS INDICATED ABOVE , THE SPIRITUOUS BEVERAGES REFERRED TO BY THE DANISH LEGISLATION AS PRODUCTS OBTAINED BY DISTILLATION HAVE SUFFICIENT CHARACTERISTICS IN COMMON WITH AQUAVIT TO CONSTITUTE AT LEAST IN CERTAIN CIRCUMSTANCES AN ALTERNATIVE CHOICE FOR CONSUMERS . BECAUSE OF THEIR VERY VARIED PROPERTIES , THESE BEVERAGES ARE LIKELY TO BE IN COMPETITION WITH AQUAVIT AT TIMES . THE FACT THAT AQUAVIT IS PREFERRED IN DENMARK BY CONSUMERS AS AN ACCOMPANIMENT TO CERTAIN TYPICAL MEALS DOES NOT PREVENT THAT BEVERAGE FROM STILL BEING USED FOR OTHER PURPOSES OR FROM THUS BEING IN AT LEAST A