34In order to decide whether a tax, duty or charge can be characterised as a turnover tax within the meaning of Article 33 of the Sixth Directive, it is necessary, in particular, to determine whether it has the effect of jeopardising the functioning of the common system of VAT by being levied on the movement of goods and services and on commercial transactions in a way comparable to VAT (Pelzl and Others, paragraph 20, and Banca Popolare di Cremona, paragraph 25; see also, to that effect, Case C-437/97 EKW and Wein & Co. [2000] ECR I-1157, paragraph 20 and the case-law cited).
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