Avis juridique important

61976J0074

European Court reports 1977 Page 00557 Greek special edition Page 00143 Portuguese special edition Page 00175 Spanish special edition Page 00109 Swedish special edition Page 00315 Finnish special edition Page 00327

Summary

1 . STATE AID - COMPATIBILITY WITH COMMUNITY LAW - CHALLENGE BY INDIVIDUALS - INADMISSIBILITY ( EEC TREATY , ARTICLE 92 , ARTICLE 93 )

3 . STATE AID - ARTICLES 92 , 93 AND 30 OF THE EEC TREATY - FIELD OF APPLICATION - DIFFERENCE - ASPECTS OF AID WHICH ARE NOT NECESSARY FOR ATTAINMENT OF ITS OBJECT OR FOR ITS PROPER FUNCTIONING - INCOMPATIBILITY WITH ARTICLE 30 OF THE EEC TREATY - APPLICATION OF THIS PROVISION

4 . STATE AID - AN ASPECT OF AID WHICH IS NOT NECESSARY FOR ATTAINMENT OF ITS OBJECT OR FOR ITS PROPER FUNCTIONING - INCOMPATIBILITY WITH A PROVISION OF THE EEC TREATY OTHER THAN ARTICLES 92 AND 93

5 . INTERNAL TAXATION - IMPORTED PRODUCT - DOMESTIC PRODUCT - DISCRIMINATION - PROHIBITION - FIELD OF APPLICATION ( EEC TREATY , ARTICLE 95 )

6 . INTERNAL TAXATION - IMPORTED PRODUCT - DOMESTIC PRODUCT - DISCRIMINATION WITHIN THE MEANING OF ARTICLE 95 OF THE EEC TREATY - JURISDICTION OF THE NATIONAL COURT

Summary

1 . THE INTENTION OF THE TREATY IN PROVIDING THROUGH ARTICLE 93 FOR AID TO BE KEPT UNDER CONSTANT REVIEW AND SUPERVISED BY THE COMMISSION IS THAT THE FINDING THAT AN AID MAY BE INCOMPATIBLE WITH THE COMMON MARKET IS TO BE DETERMINED , SUBJECT TO REVIEW BY THE COURT , BY MEANS OF AN APPROPRIATE PROCEDURE WHICH IT IS THE COMMISSION ' S RESPONSIBILITY TO SET IN MOTION . THE PARTIES CONCERNED CANNOT THEREFORE SIMPLY , ON THE BASIS OF ARTICLE 92 ALONE , CHALLENGE THE COMPATIBILITY OF AN AID WITH COMMUNITY LAW BEFORE NATIONAL COURTS OR ASK THEM TO DECIDE AS TO ANY INCOMPATIBILITY WHICH MAY BE THE MAIN ISSUE IN ACTIONS BEFORE THEM OR MAY ARISE AS A SUBSIDIARY ISSUE .

3 . THE AIDS REFERRED TO IN ARTICLES 92 AND 93 OF THE TREATY DO NOT AS SUCH FALL WITHIN THE FIELD OF APPLICATION OF THE PROHIBITION OF QUANTITATIVE RESTRICTIONS ON IMPORTS AND MEASURES HAVING EQUIVALENT EFFECT LAID DOWN BY ARTICLE 30 . THE ASPECTS OF AID , WHICH ARE NOT NECESSARY FOR ATTAINMENT OF ITS OBJECT OR FOR ITS PROPER FUNCTIONING AND WHICH CONTRAVENE THIS PROHIBITION MAY FOR THAT REASON BE HELD TO BE INCOMPATIBLE WITH THIS PROVISION .

4 . THE FACT THAT AN ASPECT OF AID , WHICH IS NOT NECESSARY FOR THE ATTAINMENT OF ITS OBJECT OR FOR ITS PROPER FUNCTIONING , IS INCOMPATIBLE WITH A PROVISION OF THE TREATY OTHER THAN ARTICLES 92 AND 93 DOES NOT IN FACT INVALIDATE THE AID AS A WHOLE OR FOR THAT REASON VITIATE BY REASON OF ILLEGALITY THE SYSTEM OF FINANCING THE SAID AID .

5 . 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 OWN 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 .

6 . IT IS NEVERTHELESS FOR THE NATIONAL COURT WITHIN THE FRAMEWORK OF ITS OWN LEGAL SYSTEM TO DECIDE WHETHER THE WHOLE OF ANY INTERNAL TAXATION WHICH IS DISCRIMINATORY WITHIN THE MEANING OF ARTICLE 95 OR ONLY THAT PART OF IT WHICH EXCEEDS THE TAX ASSESSED ON THE DOMESTIC PRODUCT IS TO BE REGARDED AS NOT PAYABLE .

Parties

IN CASE 74/76

REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE PRETORE DI MILANO ( IIIRD CIVIL CHAMBER ) FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN

AND

PAOLO MERONI ,

Subject of the case

ON THE INTERPRETATION OF ARTICLES 30 AND 95 OF THE EEC TREATY

Grounds

1 BY ORDER OF 25 JUNE 1976 WHICH REACHED THE COURT REGISTRY ON 26 JULY 1976 THE PRETORE DI MILANO , REFERRED TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY VARIOUS QUESTIONS RELATING TO THE INTERPRETATION OF ARTICLES 30 AND 95 OF THE TREATY .

2 ENCC IS A BODY GOVERNED BY ITALIAN PUBLIC LAW AND ITS OBJECT IS TO PROMOTE AND REGULATE , IN PARTICULAR BY MEANS OF SUBSIDIES , THE PRODUCTION OF CELLULOSE AND PAPER IN THIS MEMBER STATE .

3 THE ABOVEMENTIONED ITALIAN LEGAL PROVISIONS ALLOW THE IMPORTER WHO HAS MADE A PAYMENT TO ENCC IN RESPECT OF THE LEVY WHICH HE WAS REQUIRED TO PAY TO PASS ON A PROPORTION THEREOF TO THE ULTIMATE PURCHASERS .

4 IT IS ADVISABLE TO STATE THAT THE ALLEGED INFRINGEMENT OF ARTICLE 30 IS DUE TO THE FACT THAT THE GRANTING BY ENCC OF SUBSIDIES TO NEWSPAPER UNDERTAKINGS TO ENABLE THEM TO OBTAIN NEWSPRINT MORE CHEAPLY WAS AT THE TIME SUBJECT TO THE CONDITION THAT THE NEWSPRINT IN QUESTION WAS NEWSPRINT PRODUCED IN ITALY OR IMPORTED BY ENCC OTHER THAN NEWSPRINT DIRECTLY IMPORTED FROM ANOTHER MEMBER STATE .

5 THE MAIN POINT RAISED BY THE QUESTIONS REFERRED IS WHETHER A NATIONAL COURT , WHEN ASKED TO RULE WHETHER A SYSTEM OF STATE AIDS WITHIN THE MEANING OF ARTICLE 92 OR SOME OF ITS ASPECTS ARE COMPATIBLE WITH THE TREATY , MAY TAKE ACCOUNT OF A POSSIBLE INFRINGEMENT OF ARTICLES 30 AND 95 AND , IF SO , WHAT ARE THE CRITERIA WHICH MAKE IT POSSIBLE TO ASCERTAIN WHETHER IN CIRCUMSTANCES SUCH AS THOSE WHICH HAVE ARISEN IN THIS CASE THE SAID ARTICLES HAVE IN FACT BEEN INFRINGED .

6 THE FIRST QUESTION ASKS WHETHER ' A SYSTEM OF SUBSIDIES INVOLVING A PUBLIC BODY AND BASED ON NATIONAL REGULATIONS WHICH ( WITH REFERENCE TO THE PERIOD IN QUESTION ) ENABLE DOMESTIC PUBLISHERS TO OBTAIN AT REDUCED PRICES ONLY NEWSPRINT PRODUCED BY NATIONAL PAPER-MILLS , WHILST NEWSPRINT IMPORTED FROM MEMBER STATES CAN BE OBTAINED ONLY AT THE FULL PRICE SINCE IT DOES NOT BENEFIT FROM ANY SUBSIDY , CONSTITUTES A MEASURE HAVING EQUIVALENT EFFECT TO A QUANTITATIVE RESTRICTION ON IMPORTS PROHIBITED BY ARTICLES 30 ET SEQ . OF THE EEC TREATY ' .

7 THE PROHIBITION IN ARTICLE 30 OF THE TREATY OF ALL QUANTITATIVE RESTRICTIONS ON IMPORTS OR MEASURES HAVING EQUIVALENT EFFECT IS AIMED , ON THE ONE HAND , AT THOSE MEASURES PROHIBITING IMPORTS IN WHOLE OR IN PART AND , ON THE OTHER HAND , AS MENTIONED BY COMMISSION DIRECTIVE NO 70/50/EEC OF 22 DECEMBER 1969 ( OJ , ENGLISH SPECIAL EDITION 1970 ( I ), P . 17 ) AT ' MEASURES , OTHER THAN THOSE APPLICABLE EQUALLY TO DOMESTIC OR IMPORTED PRODUCTS ' , WHICH HINDER IMPORTS WHICH COULD OTHERWISE TAKE PLACE , INCLUDING MEASURES OF IMPORTATION ' MORE DIFFICULT OR COSTLY THAN THE DISPOSAL OF DOMESTIC PRODUCTION ' .

8 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 .

9 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 .

10 SIMILARLY THE FACT THAT A SYSTEM OF AIDS PROVIDED BY THE STATE OR BY MEANS OF STATE RESOURCES MAY , SIMPLY BECAUSE IT BENEFITS CERTAIN NATIONAL UNDERTAKINGS OR PRODUCTS , HINDER , AT LEAST INDIRECTLY , THE IMPORTATION OF SIMILAR OR COMPETING PRODUCTS COMING FROM OTHER MEMBER STATES IS NOT IN ITSELF SUFFICIENT TO PUT AN AID AS SUCH ON THE SAME FOOTING AS A MEASURE HAVING AN EFFECT EQUIVALENT TO A QUANTITATIVE RESTRICTION WITHIN THE MEANING OF ARTICLE 30 .

11 MOREOVER IT IS APPARENT BOTH FROM ARTICLE 92 ( 1 ) AND ( 3 ) AND THE THIRD SUBPARAGRAPH OF ARTICLE 93 ( 2 ) THAT THE INCOMPATIBILITY OF AID WITH THE COMMON MARKET AS PROVIDED FOR IN ARTICLE 92 ( 1 ) IS NEITHER ABSOLUTE NOR UNCONDITIONAL .

12 THE CONCLUSION TO BE DRAWN FROM ALL THESE CONSIDERATIONS IS THAT THE INTENTION OF THE TREATY , IN PROVIDING THROUGH ARTICLE 93 FOR AID TO BE KEPT UNDER CONSTANT REVIEW AND SUPERVISED BY THE COMMISSION , IS THAT THE FINDING THAT AN AID MAY BE INCOMPATIBLE WITH THE COMMON MARKET IS TO BE DETERMINED , SUBJECT TO REVIEW BY THE COURT , BY MEANS OF AN APPROPRIATE PROCEDURE WHICH IT IS THE COMMISSION ' S RESPONSIBILITY TO SET IN MOTION .

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 .

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 .

15 THE FACT THAT THE INEVITABLE CONSEQUENCE OF THE AID ITSELF IS OFTEN PROTECTION AND THEREFORE SOME PARTITIONING OF THE MARKET IN QUESTION , AS FAR AS CONCERNS THE PRODUCTION OF UNDERTAKINGS WHICH DO NOT DERIVE ANY BENEFIT FROM IT , CANNOT IMPLY THAT THE AID PRODUCES RESTRICTIVE EFFECTS WHICH EXCEED WHAT IS NECESSARY TO ENABLE IT TO ATTAIN THE OBJECTIVES PERMITTED BY THE TREATY .

16 NEVERTHELESS WHEN ANSWERING THE SECOND QUESTION IT IS NECESSARY TO STATE THAT , IF ONE OF THE CONSTITUENT ELEMENTS OF A SYSTEM OF AIDS MIGHT BE A MEASURE HAVING AN EFFECT EQUIVALENT TO A QUANTITATIVE RESTRICTION WHICH IS NOT NECESSARY FOR ATTAINMENT OF THIS OBJECTIVE OF THE AID , NATIONAL COURTS ARE NOT ENTITLED TO MAKE A DECLARATION TO THE EFFECT THAT THE SYSTEM OF AIDS AS A WHOLE IS INCOMPATIBLE WITH THE TREATY OR , CONSEQUENTLY , TO HOLD THAT FOR THIS REASON ALONE THE LEVIES WHICH FINANCE THE AID ARE ILLEGAL , BECAUSE THEY FINANCE AN AID INCOMPATIBLE WITH THE TREATY .

17 THEREFORE THE ANSWER TO THE FIRST THREE QUESTIONS MUST BE : ( A ) THAT ARTICLE 30 OF THE TREATY HAS DIRECT EFFECT AND CREATES , AT THE END OF THE TRANSITIONAL PERIOD AT THE LATEST , FOR ALL PERSONS SUBJECT TO COMMUNITY LAW RIGHTS WHICH NATIONAL COURTS MUST PROTECT ; ( B ) THAT THE AIDS REFERRED TO IN ARTICLES 92 AND 93 OF THE TREATY DO NOT AS SUCH FALL WITHIN THE FIELD OF APPLICATION OF THE PROHIBITION OF QUANTITATIVE RESTRICTIONS ON IMPORTS AND MEASURES HAVING EQUIVALENT EFFECT LAID DOWN BY ARTICLE 30 BUT THOSE ASPECTS OF AID , WHICH ARE NOT NECESSARY FOR THE ATTAINMENT OF ITS OBJECT OR FOR ITS PROPER FUNCTIONING AND WHICH CONTRAVENE THIS PROHIBITION , MAY FOR THAT REASON BE HELD TO BE INCOMPATIBLE WITH THIS PROVISION ; ( C ) THE FACT THAT AN ASPECT OF AID , WHICH IS NOT NECESSARY FOR THE ATTAINMENT OF ITS OBJECT OF FOR ITS PROPER FUNCTIONING , IS INCOMPATIBLE WITH A PROVISION OF THE TREATY OTHER THAN ARTICLES 92 AND 93 DOES NOT IN FACT INVALIDATE THE AID AS A WHOLE OR FOR THAT REASON VITIATE BY REASON OF ILLEGALITY THE SYSTEM OF FINANCING THE SAID AID .

The fourth question

18 THE FOURTH QUESTION ASKS WHETHER ' IF A NEGATIVE REPLY IS GIVEN TO THE PRECEDING QUESTIONS , THE PROHIBITION AGAINST TAX DISCRIMINATION ESTABLISHED BY ARTICLE 95 OF THE TREATY ALSO COVERS SPECIAL LEVIES IMPOSED UPON BOTH DOMESTIC GOODS AND IMPORTED GOODS THE REVENUE FROM WHICH IS INTENDED FOR MINOR PUBLIC BODIES OTHER THAN THE STATE ' HAVING REGARD TO THE ANSWERS TO THE FIRST THREE QUESTIONS IT APPEARS TO BE ADVISABLE TO ANSWER THE FOURTH QUESTION .

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

20 THE FIFTH QUESTION ASKS WHETHER ' DISCRIMINATION PROHIBITED BY ARTICLE 95 OF THE EEC TREATY OBTAINS IF THE ABOVEMENTIONED LEVIES UPON DOMESTIC PRODUCTS ( IN THE PRESENT CASE , WALLPAPER ), ARE IMPOSED ON THE BASIS OF THE PRICE OF PAPER REGARDED SOLELY AS A RAW MATERIAL WHILST THE BASIS FOR THE IMPOSITION OF THE LEVY UPON THE CORRESPONDING IMPORTED PRODUCT IS DERIVED FROM ITS OVERALL VALUE ; BY THE OVERALL VALUE OF THE IMPORTED PRODUCT IS UNDERSTOOD THE COST OF THE FINISHED PRODUCT SHOWN ON THE INVOICE ( COMPOSED THEREFORE OF THE COST OF THE ORIGINAL RAW MATERIAL TOGETHER WITH THE ADDED VALUE ) INCREASED BY THE ' EXPENSES OF LOADING , SHIPPING , COMMISSION , INSURANCE , TRANSPORT ETC . AS FAR AS THE FRONTIER , EVEN IF THE SAID EXPENSES ARE NOT INCLUDED IN WHOLE OR IN PART IN THE INVOICE OF SALE ' . THE SIXTH QUESTIONS ASKS WHETHER , SHOULD IT FOLLOW FROM THE ANSWER TO THE FIFTH QUESTION ' THAT THE IMPOSITION OF A LEVY IN A DISCRIMINATORY MANNER IS PROHIBITED BECAUSE THE BASIS FOR ITS CALCULATION IS HIGHER ONLY FOR IMPORTED PRODUCTS , ARTICLE 95 OF THE TREATY CREATES FOR IMPORTERS OF PRODUCTS COMING FROM COMMUNITY COUNTRIES THE INDIVIDUAL RIGHT TO REQUEST THE REIMBURSEMENT OF THAT PART OF THE SAID LEVY PAID IN EXCESS AS FROM 1 JANUARY 1962 , THE DATE OF THE BEGINNING OF THE SECOND STAGE ' .

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 .

22 AS THE COURT HAS HELD , ON THE LAST OCCASION IN ITS JUDGMENT OF 17 FEBRUARY 1976 ( CASE 45/75 REWE-ZENTRALE DES LEBENSMITTEL-GROSSHANDELS GMBH V HAUPTZOLLAMT LANDAU/PFALZ ( 1976 ) ECR 193 ) ARTICLE 95 OF THE TREATY HAS DIRECT EFFECT AND CREATES INDIVIDUAL RIGHTS WHICH NATIONAL COURTS MUST PROTECT .

IT IS NEVERTHELESS FOR THE NATIONAL COURT WITHIN THE FRAMEWORK OF ITS OWN LEGAL SYSTEM TO DECIDE WHETHER THE WHOLE OF ANY INTERNAL TAXATION WHICH IS DISCRIMINATORY WITHIN THE MEANING OF ARTICLE 95 OR ONLY THAT PART OF IT WHICH EXCEEDS THE TAX ASSESSED ON THE DOMESTIC PRODUCT IS TO BE REGARDED AS NOT PAYABLE .

Decision on costs

COSTS

23 THE COSTS INCURRED BY THE GOVERNMENT OF THE ITALIAN REPUBLIC AND THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT ARE NOT RECOVERABLE AND AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , THE DECISION AS TO COSTS IS A MATTER FOR THAT COURT .

Operative part

ON THOSE GROUNDS ,

IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE PRETORE DI MILANO , BY ORDER OF 25 JUNE 1976 HEREBY RULES :

1 . ARTICLE 30 OF THE TREATY HAS DIRECT EFFECT AND CREATES , AT THE END OF THE TRANSITIONAL PERIOD AT THE LATEST , FOR ALL PERSONS SUBJECT TO COMMUNITY LAW , RIGHTS WHICH NATIONAL COURTS MUST PROTECT ;

3 . THE FACT THAT AN ASPECT OF AID , WHICH IS NOT NECESSARY FOR THE ATTAINMENT OF ITS OBJECT OR FOR ITS PROPER FUNCTIONING , IS INCOMPATIBLE WITH A PROVISION OF THE TREATY OTHER THAN ARTICLES 92 AND 93 DOES NOT IN FACT INVALIDATE THE AID AS A WHOLE OR FOR THAT REASON VITIATE BY REASON OF ILLEGALITY THE SYSTEM OF FINANCING THE SAID AID ;

4 . 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 TAX 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 ;

5 . 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 ;

6 . IT IS NEVERTHELESS FOR THE NATIONAL COURT WITHIN THE FRAMEWORK OF ITS OWN LEGAL SYSTEM TO DECIDE WHETHER THE WHOLE OF ANY INTERNAL TAXATION WHICH IS DISCRIMINATORY WITHIN THE MEANING OF ARTICLE 95 OR ONLY THAT PART OF IT WHICH EXCEEDS THE TAX ASSESSED ON THE DOMESTIC PRODUCT IS TO BE REGARDED AS NOT PAYABLE .

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Summary

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Subject of the case

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Decision on costs

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