European Business Law, the fourth volume in our series, shows how the European authorities simultaneously abolish all restrictions on access to and exercise of economic activities and support the growth of domestic markets, through the harmonization the internal legislation or the enactment of genuinely unified regulations.

European Business Law

Article 110 TFEU prohibits tax discrimination on products imported from the Member States in relation to similar domestic products. The Member States keep their tax sovereignty but must refrain from adopting directly or indirectly internal taxation which is unfavorable for products imported from the other Member States. Article 110 has as its object the guaranteeing of perfect neutrality of intern …

Scope of application

Article 110 TFEU prohibits tax discrimination on products imported from the Member States in relation to similar domestic products. The Member States keep their tax sovereignty but must refrain from adopting directly or indirectly internal taxation which is unfavorable for products imported from the other Member States. Article 110 has as its object the guaranteeing of perfect neutrality of internal taxation in the light of competition between products which are already in the domestic market and imported products.

The prohibition covers EU goods: products originating in the Member States and products in free circulation within a Member State . By contrast, Article 110 TFEU does not apply to products imported from non-member countries  since the Treaty does not contain any similar provision in respect of trade with non-member countries . Furthermore, the analogy between the provisions of Article 110 and a free-trade agreement is not sufficient to apply the interpretations given to that Article where the Treaty and the free-trade agreement pursue different objectives . 

Case 193/85 Co-Frutta v Amministrazione delle finanze dello Stato [1987] ECR 2085, LawLex200900001631JBJ; Case C-114/95 Texaco v Middelfart Havn and others and Olieselskabet Danmark v Trafikministeriet and others [1997] ECR I-4263, LawLex200900000392JBJ.

Case C-130/92 OTO v Ministero delle finanze [1994] ECR I-3281, LawLex200900000503JBJ; Case C-90/94 Haahr Petroleum v Åbenrå Havn and others [1997] ECR I-4085, LawLex200900001207JBJ.

Case C-228/90 Simba and others v Ministero delle finanze [1992] ECR I-3713, LawLex200900000348JBJ; Case C-114/95 Texaco v Middelfart Havn and others and Olieselskabet Danmark v Trafikministeriet and others [1997] ECR I-4263, LawLex200900000392JBJ, which applies Article 110 TFEU to goods from non-member countries having concluded a free-trade agreement after having observed that the mechanism of prohibition of discriminatory tax measures supplements a policy of liberalization of trade in goods between the States who are parties to the agreement such as the Article 110 TFEU supplements the prohibition on the restrictions to the free movement of goods between Member States.

Case 104/81 Hauptzollamt Mainz v Kupferberg & Cie. [1982] ECR 3641, LawLex200900001455JBJ.

European Business Law

62. Scope of application

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

62. Scope of application

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

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au contenu exclusif Livv – juristes d’entreprise