Niels Nygård v Svineafgiftsfonden, and Ministeriet for Fødevarer, Landbrug og Fiskeri (C-234/99)

Judgment of 23 Apr 2002

law://eu/cjeu/1999/c-234-99/para_30@2026-11-13

30In those circumstances, no difference may be discerned in the fact that pigs exported live are taxed at the time of exportation, whereas pigs intended for slaughter on the national market are taxed at the time of supply for purposes of slaughter, as in real economic terms those two moments correspond to the same marketing stage, both operations being carried out with a view to releasing the pigs from national primary production (see, along these lines, Sanders Adour and Guyomarc'h Orthez Nutrition Animale, cited above, paragraph 18, and Outokumpu, paragraph 25).

Niels Nygård v Svineafgiftsfonden, and Ministeriet for Fødevarer, Landbrug og Fiskeri (C-234/99)

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