46The Court, the Luxembourg Government adds, has already ruled that payment arrangements, tax bases and the penalties for tax offences may come within the prohibition laid down in Article 90 EC (see Case C-47/88 Commission v Denmark [1990] ECR I-4509). It cannot therefore be validly argued that provisions governing the arrangements for the recovery of direct and indirect taxes are not fiscal provisions.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.