Simba SpA and others v Ministero delle finanze.
Date: 1992-06-09
7 It should be recalled, first, that the Court has already held in Case 193/85 Co-Frutta v Amministrazione delle Finanze dello Stato [1987] ECR 2085, paragraph 13, that a charge such as the national tax on consumption must be regarded as being an integral part of a general system of internal dues within the meaning of Article 95 of the Treaty and its compatibility with Community law must be assessed on the basis of that article rather than Articles 9 and 12 of the Treaty.
8 The Court noted in particular that charges such as the 19 taxes on consumption in force in Italy were governed by common tax rules and were charged on categories of products irrespective of their origin in accordance with an objective criterion, namely the fact that the product falls into a specific category of goods. The Court pointed out that some of those taxes were charged on products intended for human consumption, including the tax on the consumption of bananas, and the fact that those goods were produced at home or abroad did not seem to have a bearing on the rate, the basis of assessment or the manner in which the tax was levied. Finally the Court stated that the revenue from those taxes was not earmarked for a specific purpose and that it constituted tax revenue identical to other tax revenue and, like it, helped to finance State expenditure generally in all sectors (see Case 193/85, paragraph 12).
9 Likewise, the Court held in Case 184/85 (Commission v Italy [1987] ECR 2013, paragraph 15) that, by imposing and maintaining in force a tax on the consumption of fresh bananas which is applicable to bananas from other Member States, the Italian Republic had failed to fulfil its obligations under the second paragraph of Article 95 of the Treaty.
11 That argument cannot be accepted. The Court has consistently held (see in particular Case 148/77 Hansen v Hauptzollamt Flensburg [1978] ECR 1787, paragraph 22) that one and the same charge to tax cannot in principle be classified both as internal taxation within the meaning of Article 95 of the Treaty and as a charge having an effect equivalent to a customs duty within the meaning of Article 9.
12 In the present case, the fact that a duty such as the national tax on consumption has subsequently been levied solely on bananas imported directly from non-member countries is the result of the judgments in Cases 184/84 and 192/85, cited above, and cannot be regarded as the criterion determining the concept of a charge having an effect equivalent to a customs duty on imports. Nor may such a charge be considered in isolation from the system of internal taxation of which it forms part.
The question concerning the interpretation of Article 95 of the Treaty raised in Case C-339/90
14 According to the case-law of the Court (see the judgment in Case 148/77, cited above), Article 95 is applicable only to products imported from other Member States. It follows that that provision does not apply to products imported directly from non-member States.
21 The Court expressly emphasized in its judgments in Cases 184/85 and 193/85 the protectionist nature of a duty such as the national tax on consumption with regard to the home-produced table fruit of the Member State in question.
27 The Court has consistently held (Case 106/77 Amministrazione delle Finanze dello Stato v Simmenthal [1978] ECR 629, paragraph 21) that every national court must apply Community law in its entirety and protect rights which the latter confers on individuals and must accordingly set aside any provision of national law which may conflict with it.