Judgment_paragraph 59 · Pro Med Logistik GmbH v Finanzamt Dresden-Süd and Eckard Pongratz v Finanzamt Würzburg mit Außenstelle Ochsenfurt (C-454/12, C-455/12)

59Such differences at the level of the statutory requirements to which the two types of transport concerned are subject, where they are proven – this being a matter which it is for the referring court to ascertain – are liable to create, in the eyes of the average user, a difference between those types of transport, each of them being likely to address separate needs of that user and, consequently, to have a decisive influence on his decision to opt for one or other of those types of transport, with the result that the principle of fiscal neutrality does not preclude them from being treated differently for tax purposes.