Judgment of the Court of 27 February 1980.

Commission of the European Communities v French Republic.

Tax arrangements applicable to spirits.

Case 168/78.


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (Summary)
ECLI:EU:C:1980:51
27/02/1980 Commission v France
Judgment
ECLI:EU:C:1980:51
27/02/1980 Commission v France
EUR-Lex text EUR-Lex bilingual text
Abstract
ECLI:EU:C:1980:51
27/02/1980 Commission v France
Opinion
ECLI:EU:C:1979:267
28/11/1979 Commission v France
EUR-Lex text EUR-Lex bilingual text
Top of the page Legal analysis of the decision or of the case

Reports of Cases

1980 00347

Greek 1980:I/00181 Swedish V/00001 Finnish V/00001

Subject-matter

Information not available

Systematic classification scheme

1.
B European Community (EEC/EC)
  B-10 Tax provisions
    B-10.01 Internal taxation
      B-10.01.00 General
B European Community (EEC/EC)
  B-10 Tax provisions
    B-10.01 Internal taxation
      B-10.01.02 Prohibition of taxation on imported products in excess of that imposed on similar domestic products
B European Community (EEC/EC)
  B-10 Tax provisions
    B-10.01 Internal taxation
      B-10.01.03 Prohibition of taxation of such a nature as to afford indirect protection to competing domestic products
B European Community (EEC/EC)
  B-10 Tax provisions
    B-10.01 Internal taxation
      B-10.01.02 Prohibition of taxation on imported products in excess of that imposed on similar domestic products
B European Community (EEC/EC)
  B-10 Tax provisions
    B-10.01 Internal taxation
      B-10.01.02 Prohibition of taxation on imported products in excess of that imposed on similar domestic products


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 07/08/1978

Date of the Opinion

  • 28/11/1979

Date of the hearing

Information not available

Date of delivery

27/02/1980


References

Publication in the Official Journal

Application: OJ C 214 from 08.09.1978, p.4

Judgment: OJ C 79 from 29.03.1980, p.3

Name of the parties

Commission v France

Notes on Academic Writings

  1. Easson, Alex: The Spirits, Wine and Beer Judgments: A Legal Mickey Finn?, European Law Review 1980 p.318-330
  2. Barents, R.: The Prohibition of Fiscal Discrimination in Article 95 of the EEC Treaty, Common Market Law Review 1980 p.437-449
  3. Berlin, Dominique: Portée des dispositions fiscales du traité de Rome et harmonisation des fiscalités indirectes - A propos de quelques arrêts récents de la Cour de justice des CE, Revue trimestrielle de droit européen 1980 p.635-661
  4. Audretsch, H.A.H.: 'de gustibus non est disputandum', S.E.W. ; Sociaal-economische wetgeving 1981 p.338-343
  5. R.K.: Journal du droit international 1981 p.132-145
  6. Swansen, Steven R.: The Concepts of Similarity and Indirect Protection under EEC Treaty Article: The Alcohol Cases, Vanderbilt Journal of Transnational Law 1982 p.277-307



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

  • Taxation
  • Agriculture and Fisheries
  • Alcohol
  • - Internal taxation

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Action for a declaration of failure to fulfil obligations : application granted

Formation of the Court

Cour plénière (Cour)

Judge-Rapporteur

Pescatore

Advocate General

Reischl

Language(s) of the Case

  • French

Language(s) of the Opinion

  • German