35To that end, the first paragraph of Article 110 TFEU prohibits all Member States from imposing on products of the other Member States internal taxation in excess of that imposed on similar domestic products. That provision of the Treaty seeks to guarantee the complete neutrality of internal taxation as regards competition between products already on the domestic market and imported products (Case C-47/88 Commission v Denmark, paragraphs 8 and 9, and Case C-387/01 Weigel [2004] ECR I-4981, paragraph 66).
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