39According to settled case-law, the first paragraph of Article 110 TFEU 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-393/98 Gomes Valente [2001] ECR I-1327, paragraph 21; Case C-387/01 Weigel [2004] ECR I-4981, paragraph 67; Brzeziński, paragraph 29; and Case C-74/06 Commission v Greece [2007] ECR I-7585, paragraph 25). In that respect, it must be borne in mind that, in order to apply Article 110 TFEU, not only the rate of direct or indirect internal taxation on domestic and imported products but also the basis of assessment for levying that tax must be taken into consideration (see Case 74/76 Iannelli & Volpi [1977] ECR 557, paragraph 21, and Commission v Denmark, paragraph 18).
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