Judgment_paragraph 17 · European Commission v Kingdom of Sweden (C-480/10)

17Furthermore, it is settled case-law that the principle of fiscal neutrality was intended to reflect, in matters relating to VAT, the general principle of equal treatment, which requires that comparable situations must not be treated differently unless such treatment is objectively justified. However, although infringement of the principle of fiscal neutrality may be envisaged only as between competing traders, infringement of the general principle of equal treatment may be established, in matters relating to tax, by other kinds of discrimination which affect traders who are not necessarily in competition with each other but who are nevertheless in a similar situation in other respects (see, to that effect, Case C-309/06 Marks & Spencer [2008] ECR I-2283, paragraphs 49 and 51).

European Commission v Kingdom of Sweden (C-480/10)

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