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European Union
Maciej Brzeziński v Dyrektor Izby Celnej w Warszawie (C-313/05)
Judgment
Discussion of the questions referred f…
The first question
24

Maciej Brzeziński v Dyrektor Izby Celnej w Warszawie (C-313/05)

Judgment of 18 Jan 2007law://eu/cjeu/2005/c-313-05/para_24@2026-11-10

24Such a tax comes under the general system of internal taxation on goods and must therefore be examined in the light of Article 90 EC.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Case: C-313/05 · ECLI:EU:C:2007:33
Decided: 18 Jan 2007
Procedure: Preliminary reference
Applicant: Maciej Brzeziński
Defendant: Dyrektor Izby Celnej w Warszawie
Rapporteur: K. Schiemann
Advocate General: E. Sharpston
Bench: 5 judges
P. Jann, J.N. Cunha Rodrigues, K. Schiemann, M. Ilešič, E. Levits
Language: Polish
Official: CURIA · EUR-Lex 62005CJ0313

Topics

Charges having equivalent effect Internal taxation Measures having equivalent effect

History · 1 version

18 Jan 2007Reading

Connections

Interprets 2: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
Cited by 18: RWE Vertrieb AG v Verbraucherzentrale Nordrhein-Westfalen eV (C-92/11)2 provisions; RegioPost GmbH & Co. KG v Stadt Landau in der Pfalz (C-115/14); Autorità di Regolazione per Energia Reti e Ambiente (ARERA) v Fallimento Esperia spa and Gestore dei Servizi Energetici SpA - GSE (C-558/22); P.M. v Dyrektor Izby Administracji Skarbowej w Warszawie (C-105/22)2 provisions; Istanbul Lojistik Ltd v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság (C-65/16); European Commission v Portuguese Republic (C-200/15); Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio (C-402/14); Valev Visnapuu v Kihlakunnansyyttäjä (Helsinki) and Suomen valtio - Tullihallitus (C-198/14); Mihai Manea v Instituția Prefectului județul Brașov - Serviciul Public Comunitar Regim de Permise de Conducere și Inmatriculare a Vehiculelor (C-76/14); Minister Finansów v Oil Trading Poland sp. z.o.o (C-349/13)2 provisions; Ainārs Rēdlihs v Valsts ieņēmumu dienests (C-263/11)2 provisions; Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA (C-310/09); Iulian Nisipeanu v Direcţia Generală a Finanţelor Publice Gorj and Others (C-263/10); Ioan Tatu v Statul român prin Ministerul Finanţelor şi Economiei and Others (C-402/09)2 provisions; Albron Catering BV v FNV Bondgenoten and John Roest (C-242/09)2 provisions; Regionalna Mitnicheska Direktsia - Plovdiv v Petar Dimitrov Kalinchev (C-2/09)2 provisions; Commission of the European Communities v Republic of Finland (C-10/08); Belgische Staat v Cobelfret NV (C-138/07)
Cites 20: Treaty on the Functioning of the European Union (consolidated 2016)5 provisions; Union royale belge des sociétés de football association ASBL v Jean-Marc Bosman, Royal club liégeois SA v Jean-Marc Bosman and others and Union des associations européennes de football (UEFA) v Jean-Marc Bosman (C-415/93); The Queen, on the application of Dany Bidar v London Borough of Ealing and Secretary of State for Education and Skills (C-209/03); Rudy Grzelczyk v Centre public d'aide sociale d'Ottignies-Louvain-la-Neuve (C-184/99); Sarah Margaret Richards v Secretary of State for Work and Pensions (C-423/04); Air Liquide Industries Belgium SA v Ville de Seraing and Province de Liège (C-393/04, C-41/05); Outokumpu Oy (C-213/96); DaimlerChrysler AG v Land Baden-Württemberg (C-324/99); Haahr Petroleum Ltd v Åbenrå Havn, Ålborg Havn, Horsens Havn, Kastrup Havn NKE A/S, Næstved Havn, Odense Havn, Struer Havn and Vejle Havn, and Trafikministeriet (C-90/94); Vincent Blaizot v University of Liège and others (24/86); De Danske Bilimportører v Skatteministeriet, Told- og Skattestyrelsen (C-383/01); Harald Weigel and Ingrid Weigel v Finanzlandesdirektion für Vorarlberg (C-387/01); Commission of the European Communities v Hellenic Republic (C-375/95); Charalampos Dounias v Ypourgio Oikonomikon (C-228/98); Anna Adriaantje Vroege v NCIV Instituut voor Volkshuisvesting BV and Stichting Pensioenfonds NCIV (C-57/93); The Queen v Ministry of Agriculture, Fisheries and Food, ex parte J.H. Cooke & Sons (C-372/98); Ákos Nádasdi v Vám- és Pénzügyőrség Észak-Alföldi Regionális Parancsnoksága and Ilona Németh v Vám- és Pénzügyőrség Dél-Alföldi Regionális Parancsnoksága (C-290/05, C-333/05); The Queen, on the application of: Swedish Match AB and Swedish Match UK Ltd v Secretary of State for Health (C-210/03); Skov Æg v Bilka Lavprisvarehus A/S and Bilka Lavprisvarehus A/S v Jette Mikkelsen and Michael Due Nielsen (C-402/03); Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products