Carbonati Apuani (Free movement of goods) [2004] EUECJ C-72/03 (09 September 2004)

Carbonati Apuani (Free movement of goods) [2004] EUECJ C-72/03 (09 September 2004)

A municipal tax levied solely on marble transported out of the Comune di Carrara, triggered by the crossing of municipal boundaries, constitutes a charge having effect equivalent to a customs duty under Article 23 EC, even if also imposed on goods destined for other parts of the Member State. Such a tax is not...

Source-derived case information.

Citation
[2004] EUECJ C-72/03
Parties
Applicant: Applicant (name not specified); Respondent: Comune di Carrara
Jurisdiction
European Union
Judgment Date
09 September 2004
Procedural Posture
Preliminary Ruling Reference / Judgment on Preliminary Reference by Court of Justice
Outcome
Preliminary ruling issued; tax found incompatible with Article 23 EC; temporal limitation applied to claims for refunds.
Legal Topics
Customs Duties, Charges Having Equivalent Effect, Free Movement of Goods, Municipal Taxation, Temporal Limitation of Judgments
European Union Law Tax Law Internal Market Customs Duties Charges Having Equivalent Effect Free Movement of Goods Municipal Taxation Temporal Limitation of Judgments

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Parties

Applicant (name not specified)

Applicant

Comune di Carrara

Respondent

Procedural Posture

Preliminary Ruling Reference / Judgment on Preliminary Reference by Court of Justice

Legal Issues

  1. 1 Whether a municipal tax on marble transported out of the Comune di Carrara constitutes a charge having effect equivalent to a customs duty under Article 23 EC.
  2. 2 Whether Article 23 EC can be relied on for claims for refunds of such tax prior to 16 July 1992.

Ratio Decidendi

A municipal tax levied solely on marble transported out of the Comune di Carrara, triggered by the crossing of municipal boundaries, constitutes a charge having effect equivalent to a customs duty under Article 23 EC, even if also imposed on goods destined for other parts of the Member State. Such a tax is not internal taxation under Article 90 EC, as it is not based on objective criteria irrespective of destination, and its purpose or the use of its revenue is irrelevant to its classification. Article 23 EC cannot be relied on for claims for refunds of such tax before 16 July 1992, except by claimants who had initiated proceedings or equivalent claims before that date.

Court Disposition

Preliminary ruling issued; tax found incompatible with Article 23 EC; temporal limitation applied to claims for refunds.

Orders

  • A tax proportionate to the weight of goods, levied in one municipality of a Member State only and imposed on one class of goods when those goods are transported beyond the territorial boundaries of that municipality, constitutes a charge having effect equivalent to a customs duty on exports within the meaning of...
  • Article 23 EC cannot be relied on in support of claims for refunds of sums levied by way of the marble tax before 16 July 1992, except by claimants who had, before that date, initiated legal proceedings or raised an equivalent claim.