Judgment_paragraph 39 · Société Bautiaa v Directeur des Services Fiscaux des Landes and Société Française Maritime v Directeur des Services Fiscaux du Finistère (C-197/94, C-252/94)

39As regards the duty to which those transactions are subject, it is settled case-law that the nature of a tax, duty or charge must be determined by the Court, under Community law, according to the objective characteristics by which it is levied, irrespective of its classification under national law (see the judgments in Case 295/84 Rousseau Wilmot v Organic [1985] ECR 3759 and Case C-200/90 Dansk Denkavit and Poulsen Trading v Skatteministeriet [1992] ECR I-2217).

Société Bautiaa v Directeur des Services Fiscaux des Landes and Société Française Maritime v Directeur des Services Fiscaux du Finistère (C-197/94, C-252/94)

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