Judgment_paragraph 13 · CRT France International SA v Directeur régional des impôts de Bourgogne (C-109/98)

13The Court has also recognised that a charge borne by a product imported from another Member State, when there is no identical or similar domestic product, does not constitute a charge having equivalent effect but internal taxation within the meaning of Article 95 of the Treaty if it relates to a general system of internal dues applied systematically to categories of products in accordance with objective criteria irrespective of the origin of the products (Case 90/79 Commission ν France, cited above, paragraph 14).

CRT France International SA v Directeur régional des impôts de Bourgogne (C-109/98)

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