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_42@2026-11-14

42As to whether a levy such as that in issue in the main proceedings is compatible with Article 95 of the Treaty, it must be borne in mind that, as pointed out in paragraph 23 of the present judgment, such a levy, although applicable without distinction, must none the less be regarded as constituting a breach of the prohibition of discrimination laid down by Article 95 of the Treaty if the advantages accruing to the taxed national products processed and marketed on the national market from the use of the revenue generated by the charge offset only partially the burden borne by those products and thus adversely affect exported domestic products (see, by way of analogy, Case C-266/91 CELBI [1993] ECR I-4337, paragraph 14). In that case, the charge levied on the exported product, which is in principle lawful, will have to be prohibited to the extent to which it partially compensates the charge borne by the product processed or marketed on the national market and will have to be reduced proportionally (see, by way of analogy, Case 94/74 IGAV [1975] ECR 699, paragraph 13, Scbarbatke, paragraph 10, and UCAL, paragraph 23).

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

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