Gaston Schul Douane Expediteur BV v Inspecteur der Invoerrechten en Accijnzen, Roosendaal.
Date: 1982-05-05
10 BY VIRTUE OF ARTICLE 2 OF THE FIRST DIRECTIVE THE PRINCIPLE OF THE COMMON SYSTEM OF VALUE-ADDED TAX CONSISTS IN THE APPLICATION TO GOODS AND SERVICES UP TO AND INCLUDING THE RETAIL STAGE OF A GENERAL TAX ON CONSUMPTION WHICH IS EXACTLY PROPORTIONAL TO THE PRICE OF THE GOODS AND SERVICES , IRRESPECTIVE OF THE NUMBER OF TRANSACTIONS WHICH TAKE PLACE IN THE PRODUCTION AND DISTRIBUTION PROCESS BEFORE THE STAGE AT WHICH THE TAX IS CHARGED . HOWEVER , VALUE-ADDED TAX IS CHARGEABLE ON EACH TRANSACTION ONLY AFTER DEDUCTION OF THE AMOUNT OF VALUE-ADDED TAX BORNE DIRECTLY BY THE COST OF THE VARIOUS PRICE COMPONENTS . THE PROCEDURE FOR DEDUCTION IS SO ARRANGED BY ARTICLE 17 ( 2 ) OF THE SIXTH DIRECTIVE THAT ONLY TAXABLE PERSONS ARE AUTHORIZED TO DEDUCT FROM THE VALUE-ADDED TAX FOR WHICH THEY ARE LIABLE THE VALUE-ADDED TAX WHICH THE GOODS HAVE ALREADY BORNE .
14 IT MAY BE CONCLUDED FROM AN ANALYSIS OF THE CHARACTERISTICS OF THE COMMON SYSTEM OF VALUE-ADDED TAX , AS SET OUT ABOVE , ON THE ONE HAND THAT , AS REGARDS TRANSACTIONS WITHIN A MEMBER STATE THE CHARGEABLE EVENT IS CONSTITUTED BY THE SUPPLY OF GOODS FOR VALUABLE CONSIDERATION BY A TAXABLE PERSON ACTING AS SUCH WHEREAS AS REGARDS IMPORTS THE CHARGEABLE EVENT IS CONSTITUTED BY THE MERE ENTRY OF THE GOODS INTO THE TERRITORY OF A MEMBER STATE WHETHER OR NOT THERE IS A TRANSACTION , AND IRRESPECTIVE OF WHETHER THE TRANSACTION IS CARRIED OUT FOR VALUABLE CONSIDERATION OR FREE OF CHARGE , BE IT BY A TAXABLE PERSON OR A PRIVATE PERSON .
20 THE COURT HAS NEVERTHELESS RECOGNIZED THAT A PECUNIARY CHARGE PAYABLE ON A PRODUCT IMPORTED FROM ANOTHER MEMBER STATE AND NOT ON AN IDENTICAL OR SIMILAR DOMESTIC PRODUCT DOES NOT CONSTITUTE A CHARGE HAVING EQUIVALENT EFFECT BUT INTERNAL TAXATION WITHIN THE MEANING OF ARTICLE 95 OF THE TREATY IF IT IS PART OF A GENERAL SYSTEM OF INTERNAL DUES APPLICABLE SYSTEMATICALLY TO CATEGORIES OF PRODUCTS ACCORDING TO OBJECTIVE CRITERIA APPLIED WITHOUT REGARD TO THE ORIGIN OF THE PRODUCTS .
21 IT IS APPARENT FROM THOSE CONSIDERATIONS THAT A TAX OF THE KIND REFERRED TO BY THE NATIONAL COURT DOES NOT HAVE THE INGREDIENTS OF A CHARGE HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES ON IMPORTS WITHIN THE MEANING OF ARTICLES 12 AND 13 ( 2 ) OF THE TREATY . SUCH A TAX IS PART OF THE SYSTEM OF VALUE-ADDED TAX THE STRUCTURE OF WHICH , AND THE ESSENTIAL TERMS GOVERNING ITS APPLICATION , HAVE BEEN LAID DOWN BY THE COUNCIL IN HARMONIZING DIRECTIVES . THOSE DIRECTIVES     HAVE ESTABLISHED A UNIFORM TAXATION PROCEDURE COVERING SYSTEMATICALLY AND ACCORDING TO OBJECTIVE CRITERIA BOTH TRANSACTIONS CARRIED OUT WITHIN THE TERRITORY OF THE MEMBER STATES AND IMPORT TRANSACTIONS . IT SHOULD BE POINTED OUT IN PARTICULAR IN THAT RESPECT THAT THE COMMON SYSTEM MAKES IMPORTS AND SUPPLIES OF LIKE GOODS WITHIN THE TERRITORY OF A MEMBER STATE SUBJECT TO THE SAME RATE OF TAX . AS A RESULT THE TAX IN QUESTION MUST BE CONSIDERED AS AN INTEGRAL PART OF A GENERAL SYSTEM OF INTERNAL TAXATION FOR THE PURPOSES OF ARTICLE 95 OF THE TREATY AND ITS COMPATIBILITY WITH COMMUNITY LAW MUST BE CONSIDERED IN THE CONTEXT OF THAT ARTICLE AND NOT OF THAT OF ARTICLES 12 ET SEQ . OF THE TREATY .
46 ACCORDING TO ESTABLISHED CASE-LAW OF THE COURT THAT PROVISION CONTAINS A PROHIBITION OF DISCRIMINATION WHICH CONSTITUTES A CLEAR AND WHOLLY UNCONDITIONAL OBLIGATION AND ITS IMPLEMENTATION AND EFFECTS ARE NOT SUBJECT TO THE ADOPTION OF ANY MEASURE BY THE INSTITUTIONS OF THE COMMUNITY OR THE MEMBER STATES . THE PROHIBITION THUS PRODUCES DIRECT EFFECTS AND CREATES FOR INDIVIDUALS PERSONAL RIGHTS WHICH THE NATIONAL COURTS ARE BOUND TO PROTECT .