16The Commission adds that it follows from the customs union system that customs duties and charges having equivalent effect applicable to goods moving between Member States are prohibited irrespective of the purpose for which they were introduced. The concept of a ‘charge having equivalent effect to a customs duty’ is an objective legal concept of Community law (Joined Cases C-485/93 and C-486/93 Simitzi [1995] ECR I-2655, paragraph 14).
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