Judgment_paragraph 9 · Commission of the European Communities v Kingdom of Denmark (C-47/88)

9It should also be noted that, as the Court has consistently held (see most recently the judgment in Case 252/86 Bergandiv Directeur general des impôts [1988] ECR 1343) that the aim of Article 95 as a whole is to ensure free movement of goods between the Member States in normal conditions of competition by the elimination of all forms of protection which may result from the application of internal taxation that discriminates against products from other Member States. Thus Article 95 must guarantee the complete neutrality of internal taxation as regards competition between domestic products and imported products.

Commission of the European Communities v Kingdom of Denmark (C-47/88)

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