Judgment_paragraph 98 · R.J. Reynolds Tobacco Holdings, Inc. and Others v Commission of the European Communities (C-131/03 P)

98The autonomy of the Community legal order would be compromised by any extra-Community system which would have the effect of binding the Community and its institutions to a particular interpretation of the rules of Community law in the exercise of their internal powers (see, inter alia, Opinion 1/91 [1991] ECR I-6079, paragraphs 41 to 46, and Opinion 1/00 [2002] ECR I-3493, paragraph 45), which would be the case if the District Court were to determine the Commissions competence to commence proceedings in a non-Member State for recovery of allegedly unpaid customs duties and VAT.