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YOUR NOTES ON '61967CJ0025_SUM'
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CASE-LAW

61967CJ0025_EN

Keywords
Summary

Keywords

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1 . POLICY OF THE EEC - COMMON RULES - TAX PROVISIONS - CUMULATIVE MULTI-STAGE TAX - AVERAGE RATES FOR IMPORTED PRODUCTS WITHIN THE MEANING OF THE FIRST PARAGRAPH OF ARTICLE 97 - NO INDIVIDUAL RIGHTS

2 . POLICY OF THE EEC - COMMON RULES - TAX PROVISIONS - CUMULATIVE MULTI-STAGE TAX - AVERAGE RATES FOR IMPORTED PRODUCTS OR GROUPS OF IMPORTED PRODUCTS - ESTABLISHMENT BY MEMBER STATES - VALIDITY

( EEC TREATY, ARTICLE 97 )

3 . CUSTOMS DUTIES AND INTERNAL TAXATION - JOINT APPLICABILITY TO THE SAME CASE OF PROVISIONS RELATING THERETO - IMPOSSIBILITY OF SUCH JOINT APPLICATION

( EEC TREATY, ARTICLES 12, 13 AND 95 )

4 . POLICY OF THE EEC - COMMON RULES - TAX PROVISIONS - TAXATION INTENDED TO PUT NATIONAL PRODUCTS AND IMPORTED PRODUCTS IN A COMPARABLE TAX POSITION - NATURE OF INTERNAL TAXATION

( EEC TREATY, ARTICLE 95 )

Summary

1 . CF . PARAGRAPH 4, SUMMARY, CASE 28/67 . ( 1968 ) ECR 143 .

THE FIRST PARAGRAPH OF ARTICLE 97, WHICH APPLIES WHERE MEMBER STATES OPERATING A TURNOVER TAX ACCORDING TO A CUMULATIVE MULTI-STAGE TAX SYSTEM HAVE ACTUALLY EXERCISED THE RIGHT THEREIN GRANTED TO THEM, DOES NOT, IN THE PRESENT STATE OF COMMUNITY LAW, CREATE INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT . IT IS THEREFORE NOT FOR NATIONAL COURTS TO APPRAISE WHETHER AVERAGE RATES ESTABLISHED BY MEMBER STATES CONFORM TO THE PRINCIPLES OF ARTICLE 95 .

*/ 667J0028 /*.

2 . CF . PARAGRAPH 5, SUMMARY, CASE 28/67 . ( 1968 ) ECR 143 .

IN STATES WHICH HAVE EXERCISED THE POWER MADE AVAILABLE TO THEM BY ARTICLE 97, RATES ARE CONSIDERED AS 'AVERAGE RATES' IF THEY ARE ESTABLISHED AS SUCH BY THE STATES IN QUESTION, WITHOUT PREJUDICE TO THE OPERATION OF THE SECOND PARAGRAPH OF THAT ARTICLE .

*/ 667J0028 /*.

3 . CF . PARAGRAPH 4, SUMMARY, CASE 57/65, ( 1966 ) ECR 205 .

ARTICLES 12 AND 13, ON THE ONE HAND, AND ARTICLE 95 ON THE OTHER CANNOT BE APPLIED JOINTLY TO ONE AND THE SAME CASE .

*/ 665J0057 /*.

4 . A TAX WHICH IS LEVIED WITHIN THE FRAMEWORK OF TURNOVER TAX LEGISLATION AND IS DESIGNED TO PLACE ALL CATEGORIES OF PRODUCTS BOTH DOMESTIC AND IMPORTED IN A COMPARABLE TAX SITUATION CONSTITUTES ' INTERNAL TAXATION ' WITHIN THE MEANING OF ARTICLE 95 .

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