Judgment_paragraph 18 · Sanders Adour SNC and Guyomarc'h Orthez Nutrition Animale SA v Directeur des Services Fiscaux des Pyrenées-Atlantiques (C-149/91, C-150/91)

18As to the requirement that the chargeable events be identical, no difference may be discerned in the present case in the fact that the charge is levied on an imported product at the time of importation and on the domestic product when it is sold or used, for in actual economic terms the marketing stage is the same since both operations are carried out with a view to utilization of the product.

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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