29To 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 Treaty provision seeks to guarantee the complete neutrality of internal taxation as regards competition between products already on the domestic market and imported products (see, to that effect, judgments in Commission v Denmark, C‑47/88, EU:C:1990:449, paragraphs 8 and 9; Weigel, C‑387/01, EU:C:2004:256, paragraph 66; and X, C‑437/12, EU:C:2013:857, paragraph 29).
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