SARL Denkavit Loire v French State, administration des douanes.
Date: 1979-05-31
2THESE QUESTIONS HAVE BEEN RAISED WITHIN THE CONTEXT OF A DISPUTE BETWEEN THE FRENCH CUSTOMS AUTHORITIES AND A FRENCH CATTLE-FEED MANUFACTURER WHO IMPORTED A CONSIGNMENT OF LARD FROM THE FEDERAL REPUBLIC OF GERMANY ; THE REPLY TO THOSE QUESTIONS SHOULD ENABLE THE NATIONAL COURT TO DECIDE WHETHER THE ABOVE-MENTIONED PROVISIONS OF COMMUNITY LAW PROHIBIT THE LEVYING ON THAT CONSIGNMENT , WHEN IT IS IMPORTED , OF A CHARGE INTRODUCED BY THE FRENCH LAW NO 77-646 OF 24 JUNE 1977 INTRODUCING A CHARGE FOR THE PROTECTION OF PUBLIC HEALTH AND FOR THE ORGANIZATION OF THE MARKETS IN MEAT AND ABOLISHING THE PUBLIC HEALTH CHARGE AND THE CHARGE FOR INSPECTIONS AND STAMPS ( JOURNAL OFFICIEL DE LA REPUBLIQUE FRANCAISE OF 25 JUNE 1977 , P . 3399 ).
7AS THE COURT HAS ACKNOWLEDGED SEVERAL TIMES , AND IN PARTICULAR IN ITS JUDGMENT OF 25 JANUARY 1977 IN CASE 46/76 , W . J . G . BAUHUIS V THE NETHERLANDS STATE ( 1977 ) ECR 5 , ANY PECUNIARY CHARGE , WHATEVER ITS DESIGNATION AND MODE OF APPLICATION , WHICH IS IMPOSED UNILATERALLY ON GOODS BY REASON OF THE FACT THAT THEY CROSS A FRONTIER AND WHICH IS NOT A CUSTOMS DUTY IN THE STRICT SENSE , CONSTITUTES A CHARGE HAVING AN EQUIVALENT EFFECT WITHIN THE MEANING OF ARTICLES 9 , 12 , 13 AND 16 OF THE TREATY . SUCH A CHARGE HOWEVER ESCAPES THAT CLASSIFICATION IF IT CONSTITUTES THE CONSIDERATION FOR A BENEFIT PROVIDED IN FACT FOR THE IMPORTER OR EXPORTER REPRESENTING AN AMOUNT PROPORTIONATE TO THE SAID BENEFIT . IT ALSO ESCAPES THAT CLASSIFICATION IF IT RELATES TO A GENERAL SYSTEM OF INTERNAL DUES SUPPLIED SYSTEMATICALLY AND IN ACCORDANCE WITH THE SAME CRITERIA TO DOMESTIC PRODUCTS AND IMPORTED PRODUCTS ALIKE , IN WHICH CASE IT DOES NOT COME WITHIN THE SCOPE OF ARTICLES 9 , 12 , 13 AND 16 BUT WITHIN THAT OF ARTICLE 95 OF THE TREATY .
8IT IS HOWEVER APPROPRIATE TO EMPHASIZE THAT IN ORDER TO RELATE TO A GENERAL SYSTEM OF INTERNAL DUES , THE CHARGE TO WHICH AN IMPORTED PRODUCT IS SUBJECT MUST IMPOSE THE SAME DUTY ON NATIONAL PRODUCTS AND IDENTICAL IMPORTED PRODUCTS AT THE SAME MARKETING STAGE AND THAT THE CHARGEABLE EVENT GIVING RISE TO THE DUTY MUST ALSO BE IDENTICAL IN THE CASE OF BOTH PRODUCTS . IT IS THEREFORE NOT SUFFICIENT THAT THE OBJECTIVE OF THE CHARGE IMPOSED ON IMPORTED PRODUCTS IS TO COMPENSATE FOR A CHARGE IMPOSED ON SIMILAR DOMESTIC PRODUCTS - OR WHICH HAS BEEN IMPOSED ON THOSE PRODUCTS OR A PRODUCT FROM WHICH THEY ARE DERIVED - AT A PRODUCTION OR MARKETING STAGE PRIOR TO THAT AT WHICH THE IMPORTED PRODUCTS ARE TAXED . TO EXEMPT A CHARGE LEVIED AT THE FRONTIER FROM THE CLASSIFICATION OF A CHARGE HAVING EQUIVALENT EFFECT WHEN IT IS NOT IMPOSED ON SIMILAR NATIONAL PRODUCTS OR IS IMPOSED ON THEM AT DIFFERENT MARKETING STAGES OR , AGAIN , ON THE BASIS OF A DIFFERENT CHARGEABLE EVENT GIVING RISE TO DUTY , BECAUSE THAT CHARGE AIMS TO COMPENSATE FOR A DOMESTIC FISCAL CHARGE APPLYING TO THE SAME PRODUCTS - APART FROM THE FACT THAT THIS WOULD NOT TAKE INTO ACCOUNT FISCAL CHARGES WHICH HAD BEEN IMPOSED ON IMPORTED PRODUCTS IN THE ORIGINATING MEMBER STATE - WOULD MAKE THE PROHIBITION ON CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES EMPTY AND MEANINGLESS .