Judgment_paragraph 12 · Fazenda Pública and Ministério Público v Américo João Nunes Tadeu (C-345/93)

12However, in applying Article 95, and in particular when comparing the taxes applicable to imported second-hand cars with those applicable to second-hand cars purchased at home, which are similar or competing products, it is necessary to have regard, as the Court held in (inter alia) Case C-47/88 Commission v Denmark ([1990] ECR I-4509, paragraph 18), not only to the rate of direct or indirect internal taxation on domestic or imported products but also to the basis of assessment and the detailed rules for levying the tax.

Fazenda Pública and Ministério Público v Américo João Nunes Tadeu (C-345/93)

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