16The Italian Government and the Comune di Carrara maintain that the marble tax is applicable without distinction to marble exported to other Member States and to marble sent to other parts of Italy. Since the tax is not imposed solely on goods intended for export, they argue that it cannot be regarded as falling within the ambit of Article 23 EC. At the very most, the tax at issue constitutes internal taxation for the purposes of Article 90 EC, compatible with the Treaty because it is imposed in the same manner and at the same stage of marketing on marble processed and marketed in Italy and on marble exported to other Member States (see Case C-90/94 Haahr Petroleum [1997] ECR I-4085, and Case C-234/99 Nygård [2002] ECR I-3657).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.