CELEX: E2001J0001
Language: en
Date: 2002-02-22 00:00:00
Title: Judgment of the Court of 22 February 2002 in Case E-1/01: Hörður Einarsson v the Icelandic State (Differentiated value added tax on books — Article 14 EEA — Competing products — Indirect protection of domestic products)

Important legal notice

|

E2001J0001

Judgment of the Court of 22 February 2002 in Case E-1/01: Hörður Einarsson v the Icelandic State (Differentiated value added tax on books — Article 14 EEA — Competing products — Indirect protection of domestic products)  

Official Journal C 115 , 16/05/2002 P. 0013 - 0013

Judgment of the Courtof 22 February 2002in Case E-1/01: Hörður Einarsson v the Icelandic StateDifferentiated value added tax on books - Article 14 EEA - Competing products - Indirect protection of domestic products(2002/C 115/05)In Case E-1/01: Hörður Einarsson v the Icelandic State - Request to the Court under Article 34 of the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice by Héraðsdómur Reykjavíkur (Reykjavík District Court) for an Advisory Opinion on the Interpretation of Articles 4, 10 and 14 of the EEA Agreement, the Court, composed of: Thór Vilhjálmsson, President, Carl Baudenbacher and Per Tresselt (Judge-Rapporteur), Judges, gave an Advisory Opinion on 22 February 2002, the operative part of which is as follows:1. The power of an EEA State to levy value added tax does not exclude the application of EEA rules.2. A national provision of an EEA State providing that books in the language of that EEA State are subject to a lower value added tax than books in foreign languages, is incompatible with Article 14 EEA.3. Such a national provision cannot be justified on grounds relating to the public interest of enhancing the position of the national language.4. When a provision of national law is incompatible with Article 14 EEA, and that Article has been implemented in national law, a situation arises which is governed by the undertaking assumed by the EFTA States under Protocol 35 to the EEA Agreement, the premise of which is that the implemented EEA rule shall prevail.