Judgment_paragraph 21 · Amministrazione delle Finanze dello Stato v Essevi SpA and Carlo Salengo (142/80, 143/80)

21As the Court has stated in a consistent line of decisions (most recently in its judgment of 14 January 1981 in Case 104/79 Chemical Farmaceutici SpA), in its present stage of development Community law does not restrict the freedom of each Member State to lay down tax arrangements which differentiate between certain products on the basis of objective criteria, such as the nature of the raw materials used or the production processes employed. Such differentiation is compatible with Community law if it pursues objectives of economic policy which are themselves compatible with the requirements of the Treaty and its secondary legislation and if the detailed rules are such as to avoid any form of discrimination, direct or indirect, in regard to imports from other Member States or any form of protection of competing domestic products.

Amministrazione delle Finanze dello Stato v Essevi SpA and Carlo Salengo (142/80, 143/80)

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