47In that regard, 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 (see, to that effect, judgments in Bobie Getränkevertrieb, 127/75, EU:C:1976:95, paragraph 3, and Stadtgemeinde Frohnleiten and Gemeindebetriebe Frohnleiten, C‑221/06, EU:C:2007:657, paragraph 49 and the case-law cited).
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