JN204 Lecture 8: Jn204 lesson 8
21 Nov 2020
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110 (1) tfeu similar products: art. 110 (1) t. f. e. u. 110 (1) tfeu direct discrimination: on face of measure, there is less favourable treatment of imported good. M. s. must remove discriminatory element & equalise tax: imported product is taxed at higher rate than domestic product haahr. Art 110 (1) tfeu indirect discrimination: on face of measure both domestic & imported product treated equally, but, in reality, burden placed on imported good. No reference to origin of product but in fact imposition of greater burden on import: humblot (112/84) french law imposed annual car tax. Criterion for amount of tax to be paid was power rating of car. Below 16cv rating tax increased gradually to maximum of ff1100. For cars above 16cv there was flat rate of ff5000. There was no french car which was rated above 16cv, therefore higher charge was borne only by those who had imported cars.
