Sanders Adour SNC and Guyomarc'h Orthez Nutrition Animale SA v Directeur des Services Fiscaux des Pyrenées-Atlantiques (C-149/91, C-150/91)

Judgment of 11 Jun 1992

law://eu/cjeu/1991/c-149-91/para_17@2026-11-13

17However, a pecuniary charge escapes classification as a charge having equivalent effect if it is levied on account of inspections carried out in order to comply with obligations laid down by Community law (see Case 46/76 Bauhuis v Netherlands State [1977] ECR 5), or if it represents payment for a service actually rendered to the importer of a sum in proportion to that service (see Case 158/82 Commission v Denmark [1983] ECR 3573), or again if it forms part of a general system of internal dues applied systematically in accordance with the same criteria to both domestic and imported products (see the judgment in Commission v Denmark). However, this will only apply if the charge is imposed on both categories of product at the same marketing stage and the chargeable event giving rise to the duty must also be identical in the case of both products (see Case 132/78 Denkavit v France [1979] ECR 1923).

Sanders Adour SNC and Guyomarc'h Orthez Nutrition Animale SA v Directeur des Services Fiscaux des Pyrenées-Atlantiques (C-149/91, C-150/91)

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