24In that regard, if the advantages stemming from the use of the revenue from a charge forming part of a general system of internal charges applying systematically to national products marketed on the national market and to products exported fully offset the burden borne by the national product marketed on the national market when it is placed on the market, that charge constitutes a charge having an effect equivalent to a customs duty, contrary to Articles 28 and 30 TFEU. On the other hand, if the advantages accruing to the national products processed and marketed on the national market from the use of the revenue generated by the charge offset only partially the burden borne by those products, such a charge will constitute a breach of the prohibition of discrimination laid down by Article 110 TFEU. In that situation, the charge levied on exported national products, which is legal in principle, will have to be prohibited to the extent to which it offsets that burden and reduced proportionally (see, to that effect, judgment of 8 June 2006, Koornstra, C‑517/04, EU:C:2006:375, paragraphs 19 and 20 and the case-law cited).
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