21A literal interpretation of that provision leads to the conclusion that, in view of the negative condition in the expression ‘cannot be characterised as turnover taxes’, the maintenance or introduction by a Member State of taxes, duties or charges is authorised only on condition that they cannot be assimilated to a turnover tax (judgment of 7 August 2018, Viking Motors and Others, C‑475/17, EU:C:2018:636, paragraph 27).
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