List of European Court of Justice Rulings - Internal Market - Free Movement of Goods - Indirect Taxation

Indirect Taxation

Article 110 EC prevents any Member State from imposing, "directly or indirectly, on the products of other Member States any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products". This prohibition also extends to "internal taxation of such a nature as to afford indirect protection to other products".

  • Humblot 112/84 ECR 1367

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