Judgment_paragraph 25 · AGF Belgium SA v European Economic Community, Institut National d'Assurance Maladie-Invalidité (INAMI), Fonds National de Reclassement Social des Handicapés, Croix-Rouge de Belgique and Belgian State (C-191/94)

25As the Court has already held, the distinction between a tax intended to provide for the general expenses of public authorities and a due constituting consideration for a given service, which is recognized in the national law of various Member States, is expressly recognized by Article 3 of the Protocol (see Case 32/67 Van Leeuwen ν Rotterdam [1968] ECR 43).