101Also, and in any event, even if it is apparent from the case-law that it cannot be precluded that, as the Commission claims in essence, additional levies, as financial charges which the authorities of the Member States are responsible for levying on behalf of the Union, may be regarded as comparable to national taxes or charges (see, to that effect, judgments of 14 July 1994 in Milchwerke Köln v Wuppertal, C‑352/92, ECR, EU:C:1994:294, paragraph 23 and the case-law cited, and 15 January 2004 Penycoed, C‑230/01, ECR, EU:C:2004:20, paragraphs 36 and 37 and the case-law cited), it must be added that, even in that situation, it is necessary to ascertain whether those national taxes or charges are equivalent to or of the same type as the additional levies (see, to that effect, judgment of 27 May 1993 in Peter, C‑290/91, ECR, EU:C:1993:220, paragraph 11).