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Y G � R D ฀ ; = ฀ %#2฀) ฀ PARAGRAPH฀ ฀ THAT฀ PROVISIONS฀ RELATING฀ TO฀ CHARGES฀ HAVING฀ EQUIVALENT฀ EFFECT฀ AND฀ THOSE฀ RELATING฀ TO฀ DISCRIMINATORY฀ INTERNAL฀ TAXATION฀ CANNOT฀ BE฀ APPLIED฀ T O G E T HER฀ )T฀ THEN฀ FOUND฀THAT฀THE฀CHARGE฀AT฀ISSUE฀WAS฀MANIFESTLY฀OF฀A฀FISCAL฀NATURE฀AS฀IT฀WAS฀CHARGED฀NOT฀ BY฀REASON฀OF฀THE฀VEHICLE฀CROSSING฀THE฀FRONTIER฀OF฀THE฀-EMBER฀3TATE฀WHICH฀INTRODUCED฀IT฀ BUT฀ UPON฀ FIRST฀ REGISTRATION฀OF฀ THE฀ VEHICLE฀ IN฀ THE฀ TERRITORY฀OF฀ THAT฀3TATE฀ AND฀ THAT฀ IT฀HAD฀ THEREFORE฀ TO฀BE฀ EXAMINED฀ IN฀ THE฀ LIGHT฀OF฀ !RTICLE฀ ฀ %#฀ 4HE฀#OURT฀ POINTED฀OUT฀ THAT฀ IT฀WAS฀ NOT฀ RELEVANT฀ AS฀ HELD฀ IN฀#ASE฀ ฀ #OMMISSION฀ V฀ & RANCE฀ ; = ฀ %#2฀ ฀ PARAGRAPH฀ ฀ THAT฀ THE฀ CHARGE฀ IS฀ IN฀ FACT฀ IMPOSED฀ SOLELY฀ ON฀ IMPORTED฀ NEW฀ VEHICLES฀ BECAUSE฀ THERE฀ IS฀ NO฀ DOMESTIC฀ PRODUCTION฀ & U R T HER฀ IT฀ RECALLED฀ THAT฀ ACCORDING฀ TO฀ THE฀ JUDGMENT฀ IN฀#OMMISSION V฀ $ENMARK฀ CITED฀ ABOVE฀ !RTICLE฀ ฀ %#฀ CANNOT฀ BE฀ IN V O K E D ฀ AGAINST฀ INTERNAL฀ TAXATION฀ IMPOSED฀ON฀ IMPORTED฀ PRODUCTS฀ WHERE฀ THERE฀ IS฀ NO฀ SIMILAR฀ OR฀ COMPETING฀ DOMESTIC฀ PRODUCTION฀ AND฀ THAT฀ IT฀ DOES฀NOT฀ PROVIDE฀ A฀ BASIS฀ FOR฀ CENSURING฀ THE฀ EXCESSIVENESS฀ OF฀ THE฀ LEVEL฀ OF฀ TAXATION฀ WHICH฀ THE฀-EMBER฀3TATES฀ MIGHT฀ ADOPT฀ FOR฀ PARTICULAR฀ PRODUCTS฀ IN฀ THE฀ ABSENCE฀ OF฀ ANY฀ DISCRIMINATORY฀ OR฀ PROTECTIVE฀ EFFECT฀ AND฀ CONCLUDED฀ THAT฀ THE฀ DUTY฀ AT฀ ISSUE฀ IS฀ NOT฀ COVERED฀ BY฀ THE฀ PROHIBITIONS฀ LAID฀DOWN฀ IN฀!RTICLE฀ ฀ %#฀ & IN A L L Y ฀ THE฀#OURT฀ TOOK฀THE฀VIEW฀THAT฀ THE฀RESERVATION฀ IT฀EXPRESSED฀ IN฀ THE฀ JUDGMENT฀ IN฀#OMMISSION V฀ $ENMARK฀ CITED฀ ABOVE฀ TO฀ THE฀EFFECT฀ THAT฀SUCH฀DUTY฀CANNOT฀ BE฀ FIXED฀AT฀A฀ LEVEL฀ SUCH฀ THAT฀ THE฀ FREE฀MOVEMENT฀OF฀GOODS฀WITHIN฀ THE฀COMMON฀MARKET฀ WOULD฀ BE฀ I M P E D E D ฀ IS฀ NOT฀ APPLICABLE฀ IN฀ THIS฀CASE฀ 4HE฀ FIGURES฀ C O M M U N I C A T E D ฀ TO฀ IT฀ DO฀ NOT฀ IN฀ANY฀WAY฀SHOW฀THAT฀THE฀FREE฀MOVEMENT฀OF฀THAT฀TYPE฀OF฀GOODS฀BETWEEN฀$ENMARK฀AND฀ THE฀ OTHER฀-EMBER฀ 3TATES฀ IS฀ I M P E D E D ฀ )T฀ CONCLUDED฀ THAT฀ THE฀ $ANISH฀ REGISTRATION฀ DUTY฀ HAS฀ NOT฀ C E A S E D ฀ TO฀BE฀ INTERNAL฀ TAXATION฀ WITHIN฀ THE฀MEANING฀OF฀ !RTICLE฀ ฀%#฀AND฀ CANNOT฀ BE฀ CLASSIFIED฀ AS฀ A฀MEASURE฀ HAVING฀ EQUIVALENT฀ EFFECT฀ TO฀A฀QUANTITATIVE฀ RESTRICTION฀ FOR฀ THE฀PURPOSES฀OF฀ !RTICLE฀ ฀ %#฀ )N฀#ASE฀# ฀ $ E U T S C HER฀ ! P O T H E K E R V E R BAND฀ JUDGMENT฀ OF฀ ฀ $ECEMBER฀ ฀ NOT฀ YET฀PUBLISHED฀IN฀THE฀%#2 ฀ THE฀#OURT฀CONSIDERED฀ WHETHER฀ A฀ PROHIBITION฀ ON฀ THE฀ IMPORTATION฀AND฀RETAIL฀SALE฀OF฀MEDICINAL฀PRODUCTS฀BY฀MAIL฀ORDER฀OR฀OVER฀THE฀INTERNET฀FROM฀