Iannelli & Volpi SpA v Ditta Paolo Meroni.
Date: 1977-03-22
9 HOWEVER WIDE THE FIELD OF APPLICATION OF ARTICLE 30 MAY BE , IT NEVERTHELESS DOES NOT INCLUDE OBSTACLES TO TRADE COVERED BY OTHER PROVISIONS OF THE TREATY .

IN FACT , SINCE THE LEGAL CONSEQUENCES OF THE APPLICATION OR OF A POSSIBLE INFRINGEMENT OF THESE VARIOUS PROVISONS HAVE TO BE DETERMINED HAVING REGARD TO THEIR PARTICULAR PURPOSE IN THE CONTEXT OF ALL THE OBJECTIVES OF THE TREATY , THEY MAY BE OF A DIFFERENT KIND AND THIS IMPLIES THAT THEIR RESPECTIVE FIELDS OF APPLICATION MUST BE DISTINGUISHED , EXCEPT IN THOSE CASES WHICH MAY FALL SIMULTANEOUSLY WITHIN THE FIELD OF APPLICATION OF TWO OR MORE PROVISIONS OF COMMUNITY LAW .

THUS OBSTACLES WHICH ARE OF A FISCAL NATURE OR HAVE EQUIVALENT EFFECT AND ARE COVERED BY ARTICLES 9 TO 16 AND 95 OF THE TREATY DO NOT FALL WITHIN THE PROHIBITION IN ARTICLE 30 .
13 THE PROHIBITION OF QUANTITATIVE RESTRICTIONS AND MEASURES HAVING EQUIVALENT EFFECT LAID DOWN IN ARTICLE 30 OF THE TREATY IS MANDATORY AND EXPLICIT AND ITS IMPLEMENTATION DOES NOT REQUIRE ANY SUBSEQUENT INTERVENTION OF THE MEMBER STATES OR COMMUNITY INSTITUTIONS .

THE PROHIBITION THEREFORE HAS DIRECT EFFECT AND CREATES INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT ; THIS OCCURRED AT THE END OF THE TRANSITIONAL PERIOD AT THE LATEST , THAT IS TO SAY ON 1 JANUARY 1970 AS THE PROVISIONS OF THE SECOND PARAGRAPH OF ARTICLE 32 OF THE TREATY INDICATE .
14 THOSE ASPECTS OF AID WHICH CONTRAVENE SPECIFIC PROVISIONS OF THE TREATY OTHER THAN ARTICLES 92 AND 93 MAY BE SO INDISSOLUBLY LINKED TO THE OBJECT OF THE AID THAT IT IS IMPOSSIBLE TO EVALUATE THEM SEPARATELY SO THAT THEIR EFFECT ON THE COMPATIBILITY OR INCOMPATIBILITY OF THE AID VIEWED AS A WHOLE MUST THEREFORE OF NECESSITY BE DETERMINED IN THE LIGHT OF THE PROCEDURE PRESCRIBED IN ARTICLE 93 .
NEVERTHELESS THE POSITION IS DIFFERENT IF IT IS POSSIBLE WHEN A SYSTEM OF AID IS BEING ANALYSED TO SEPARATE THOSE CONDITIONS OR FACTORS WHICH , EVEN THOUGH THEY FORM PART OF THIS SYSTEM , MAY BE REGARDED AS NOT BEING NECESSARY FOR THE ATTAINMENT OF ITS OBJECT OR FOR ITS PROPER FUNCTIONING .

IN THE LATTER CASE THERE ARE NO REASONS BASED ON THE DIVISION OF POWERS UNDER ARTICLES 92 AND 93 WHICH PERMIT THE CONCLUSION TO BE DRAWN THAT , IF OTHER PROVISIONS OF THE TREATY WHICH HAVE DIRECT EFFECT ARE INFRINGED , THOSE PROVISIONS MAY NOT BE INVOKED BEFORE NATIONAL COURTS SIMPLY BECAUSE THE FACTOR IN QUESTION IS AN ASPECT OF AID .
19 SINCE ARTICLE 95 OF THE TREATY REFERS TO INTERNAL TAXATION OF ANY KIND , THE FACT THAT A TAX OR LEVY IS COLLECTED BY A BODY GOVERNED BY PUBLIC LAW OTHER THAN THE STATE OR IS COLLECTED FOR ITS BENEFIT AND IS A CHARGE WHICH IS SPECIAL OR APPROPRIATED FOR A SPECIFIC PURPOSE CANNOT PREVENT ITS FALLING WITHIN THE FIELD OF APPLICATION OF ARTICLE 95 OF THE TREATY .

THE FIFTH AND SIXTH QUESTIONS
21 IN ORDER TO APPLY ARTICLE 95 OF THE TREATY NOT ONLY THE RATE OF DIRECT AND INDIRECT INTERNAL TAXATION ON DOMESTIC AND IMPORTED PRODUCTS BUT ALSO THE BASIS OF ASSESSMENT AND DETAILED RULES FOR LEVYING THE TAX MUST BE TAKEN INTO CONSIDERATION .

AS SOON AS ANY DIFFERENCES IN THIS RESPECT RESULT IN THE IMPORTED PRODUCT BEING TAXED AT THE SAME STAGE OF PRODUCTION OR MARKETING AT A HIGHER RATE THAN THE SIMILAR DOMESTIC PRODUCT THE PROHIBITION OF ARTICLE 95 IS INFRINGED .

THIS IS WHAT WOULD HAPPEN IF A TAX IS ASSESSED ON THE VALUE OF A PRODUCT AND IN THE CASE OF THE IMPORTED PRODUCT FACTORS FOR ASSESSMENT ARE TAKEN INTO CONSIDERATION WHICH ARE LIKELY TO INCREASE THE VALUE OF THE IMPORTED PRODUCT VIS-A-VIS THE CORRESPONDING DOMESTIC PRODUCT .

THE FACT THAT THE ADMINISTRATION HAS A DISCRETION IN SPECIFIC CASES TO GRANT REDUCTIONS OF THE TAX ASSESSED ON BOTH DOMESTIC AND IMPORTED PRODUCTS CANNOT REMOVE ANY DISCRIMINATION WHICH IS INCOMPATIBLE WITH ARTICLE 95 .