49According to settled case-law, the first paragraph of Article 90 EC is infringed where the tax charged on the imported product and that charged on the similar domestic product are calculated in a different manner on the basis of different criteria which lead, if only in certain cases, to higher taxation being imposed on the imported product (Case C-152/89 Commission v Luxembourg [1991] ECR I-3141, paragraph 20; Weigel, paragraph 67; and Brzeziński, paragraph 29).
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