13As was ruled in the judgments of 19 June 1973 (Case 77/72, Capolongo [1973] ECR 611) and of 18 June 1975 (Case 94/74, IGAV [1975] ECR 699), the prohibitions contained in Articles 9 and 13 are aimed at any tax demanded at the time or by reason of importation and which, being imposed specifically on imported products to the exclusion of the similar domestic product, results in the same restrictive consequences on the free movement of goods as a customs duty by altering the cost price of that product.On the other hand, the fact that a charge is applied without distinction to domestic products as well as to products from other Member States gives rise to the question whether the taxation at issue falls within the prohibition in Articles 9 and 13 or the rule against discrimination in matters of internal taxation laid down by Article 95.
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