28Next, concerning the allegedly discriminatory tax treatment of supplies of immovable property potentially subject to VAT, it must be recalled that, as follows from Article 33(1) of the Sixth Directive, a Member State is not precluded from maintaining or introducing taxes, duties and charges which cannot be characterised as turnover taxes. Since EU law permits concurrent systems of taxation, it thus allows such taxes to be levied even where the charging of such taxes on a transaction which is already subject to value added tax may result in the double taxation of that transaction (see, to that effect, Case 73/85 Kerrutt [1986] ECR 2219, paragraph 22, and Joined Cases C-283/06 and C-312/06 KÖGÁZ and Others [2007] ECR I-8463, paragraph 33).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.