Judgment_paragraph 36 · Commission of the European Communities v Kingdom of Belgium (C-437/04)

36It should be noted that Article 3 of the Protocol lays down two regimes of immunity, depending on whether taxes are direct or indirect. The first paragraph of Article 3 of the Protocol deals with the Communities' immunity as regards direct taxes, while the second paragraph of that article relates to indirect taxes.

Commission of the European Communities v Kingdom of Belgium (C-437/04)

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