Judgment_paragraph 20 · Elida Gibbs Ltd v Commissioners of Customs and Excise (C-317/94)

20Thus, in Case 89/81 Staatssecretaris van Financiën v Hong Kong Trade [1982] ECR 1277, paragraph 6, the Court held that it was apparent from the First Directive (Council Directive 67/227/EEC of 11 April 1967 on the harmonization of the legislation of the Member States concerning turnover tax (OJ, English Special Edition 1967, p. 16) that one of the principles on which the VAT system was based was neutrality, in the sense that within each country similar goods should bear the same tax burden whatever the length of the production and distribution chain.

Elida Gibbs Ltd v Commissioners of Customs and Excise (C-317/94)

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