Iannelli & Volpi SpA v Ditta Paolo Meroni.

• Jurisdiction: European Union
• Court: Court of Justice (European Union)
• Writing for the Court: Mertens de Wilmars
• ECLI: ECLI:EU:C:1977:51
• Date: 22 March 1977
• Docket Number: 74/76
• Procedure Type: Reference for a preliminary ruling

Avis juridique important

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61976J0074

Judgment of the Court of 22 March 1977. - Iannelli & Volpi SpA v Ditta Paolo Meroni. - Reference for a preliminary ruling: Pretura di Milano - Italy. - Case 74/76.

European Court reports 1977 Page 00557
Greek special edition Page 00143
Portuguese special edition Page 00175
Spanish special edition Page 00109
Swedish special edition Page 00315
Finnish special edition Page 00327

Summary
Parties
Subject of the case
Grounds
Decision on costs
Operative part

Keywords

1 . STATE AID - COMPATIBILITY WITH COMMUNITY LAW - CHALLENGE BY INDIVIDUALS - INADMISSIBILITY

( EEC TREATY , ARTICLE 92 , ARTICLE 93 )

2 . QUANTITATIVE RESTRICTIONS - ELIMINATION - INDIVIDUAL RIGHTS - PROTECTION

( EEC TREATY , ARTICLE 30 )

3 . STATE AID - ARTICLES 92 , 93 AND 30 OF THE EEC TREATY - FIELD OF APPLICATION - DIFFERENCE - ASPECTS OF AID WHICH ARE NOT NECESSARY FOR ATTAINMENT OF ITS OBJECT OR FOR ITS PROPER FUNCTIONING - INCOMPATIBILITY WITH ARTICLE 30 OF THE EEC TREATY - APPLICATION OF THIS PROVISION

4 . STATE AID - AN ASPECT OF AID WHICH IS NOT NECESSARY FOR ATTAINMENT OF ITS OBJECT OR FOR ITS PROPER FUNCTIONING - INCOMPATIBILITY WITH A PROVISION OF THE EEC TREATY OTHER THAN ARTICLES 92 AND 93

5 . INTERNAL TAXATION - IMPORTED PRODUCT - DOMESTIC PRODUCT - DISCRIMINATION - PROHIBITION - FIELD OF APPLICATION

( EEC TREATY , ARTICLE 95 )

6 . INTERNAL TAXATION - IMPORTED PRODUCT - DOMESTIC PRODUCT - DISCRIMINATION WITHIN THE MEANING OF ARTICLE 95 OF THE EEC TREATY - JURISDICTION OF THE NATIONAL COURT

Summary

1 . THE INTENTION OF THE TREATY IN PROVIDING THROUGH ARTICLE 93 FOR AID TO BE KEPT UNDER CONSTANT REVIEW AND SUPERVISED BY THE COMMISSION IS THAT THE FINDING THAT AN AID MAY BE INCOMPATIBLE WITH THE COMMON MARKET IS TO BE DETERMINED , SUBJECT TO REVIEW BY THE COURT , BY MEANS OF AN APPROPRIATE PROCEDURE WHICH IT IS THE COMMISSION ' S RESPONSIBILITY TO SET IN MOTION . THE PARTIES CONCERNED CANNOT THEREFORE SIMPLY , ON THE BASIS OF ARTICLE 92 ALONE , CHALLENGE THE COMPATIBILITY OF AN AID WITH COMMUNITY LAW BEFORE NATIONAL COURTS OR ASK THEM TO DECIDE AS TO ANY INCOMPATIBILITY WHICH MAY BE THE MAIN ISSUE IN ACTIONS BEFORE THEM OR MAY ARISE AS A SUBSIDIARY ISSUE .

2 . ARTICLE 30 OF THE TREATY HAS DIRECT EFFECT AND CREATES , AT THE END OF THE TRANSITIONAL PERIOD AT THE LATEST , FOR ALL PERSONS SUBJECT TO COMMUNITY LAW , RIGHTS WHICH NATIONAL COURTS MUST PROTECT .

3 . THE AIDS REFERRED TO IN ARTICLES 92 AND 93 OF THE TREATY DO NOT AS SUCH FALL WITHIN THE FIELD OF APPLICATION OF THE PROHIBITION OF QUANTITATIVE RESTRICTIONS ON IMPORTS AND MEASURES HAVING EQUIVALENT EFFECT LAID DOWN BY ARTICLE 30 . THE ASPECTS OF AID , WHICH ARE NOT NECESSARY FOR ATTAINMENT OF ITS OBJECT OR FOR ITS PROPER FUNCTIONING AND WHICH CONTRAVENE THIS PROHIBITION MAY FOR THAT REASON BE HELD TO BE INCOMPATIBLE WITH THIS PROVISION .

4 . THE FACT THAT AN ASPECT OF AID , WHICH IS NOT NECESSARY FOR THE ATTAINMENT OF ITS OBJECT OR FOR ITS PROPER FUNCTIONING , IS INCOMPATIBLE WITH A PROVISION OF THE TREATY OTHER THAN ARTICLES 92 AND 93 DOES NOT IN FACT INVALIDATE THE AID AS A WHOLE OR FOR THAT REASON VITIATE BY REASON OF ILLEGALITY THE SYSTEM OF FINANCING THE SAID AID .

5 . SINCE ARTICLE 95 OF THE TREATY REFERS TO INTERNAL TAXATION OF ANY KIND THE FACT THAT A TAX OR LEVY IS COLLECTED BY A BODY GOVERNED BY PUBLIC LAW OTHER THAN THE STATE OR IS COLLECTED FOR ITS OWN BENEFIT AND IS A CHARGE WHICH IS SPECIAL OR APPROPRIATED FOR A SPECIFIC PURPOSE CANNOT PREVENT ITS FALLING WITHIN THE FIELD OF APPLICATION OF ARTICLE 95 OF THE TREATY .

IN ORDER TO APPLY ARTICLE 95 OF THE TREATY NOT ONLY THE RATE OF DIRECT AND INDIRECT INTERNAL TAXATION ON DOMESTIC AND IMPORTED PRODUCTS BUT ALSO THE BASIS OF ASSESSMENT AND DETAILED RULES FOR LEVYING THE TAX MUST BE TAKEN INTO CONSIDERATION .

AS SOON AS ANY DIFFERENCES IN THIS RESPECT RESULT IN THE IMPORTED PRODUCT BEING TAXED AT THE SAME STAGE OF PRODUCTION OR MARKETING AT A HIGHER RATE THAN THE SIMILAR DOMESTIC PRODUCT THE PROHIBITION OF ARTICLE 95 IS INFRINGED .

6 . IT IS NEVERTHELESS FOR THE NATIONAL COURT WITHIN THE FRAMEWORK OF ITS OWN LEGAL SYSTEM TO DECIDE WHETHER THE WHOLE OF ANY INTERNAL TAXATION WHICH IS DISCRIMINATORY WITHIN THE MEANING OF ARTICLE 95 OR ONLY THAT PART OF IT WHICH EXCEEDS THE TAX ASSESSED ON THE DOMESTIC PRODUCT IS TO BE REGARDED AS NOT PAYABLE .

Parties

IN CASE 74/76

REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE PRETORE DI MILANO ( IIIRD CIVIL CHAMBER ) FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN

IANNELLI & VOLPI S.P.A ., MILAN

AND

PAOLO MERONI ,

Subject of the case

ON THE INTERPRETATION OF ARTICLES 30 AND 95 OF THE EEC TREATY

Grounds

1 BY ORDER OF 25 JUNE 1976 WHICH REACHED THE COURT REGISTRY ON 26 JULY 1976 THE PRETORE DI MILANO , REFERRED TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY VARIOUS QUESTIONS RELATING TO THE INTERPRETATION OF ARTICLES 30 AND 95 OF THE TREATY .

THESE QUESTIONS WERE RAISED DURING PROCEEDINGS AGAINST THE DEFENDANT IN THE MAIN ACTION , AN ITALIAN PURCHASER OF IMPORTED WALLPAPER , BY THE ITALIAN VENDOR , THE PLAINTIFF IN THE MAIN ACTION , WHICH CHARGED THE PURCHASER A PROPORTION OF THE LEVY WHICH ON IMPORTING THE GOODS INTO ITALY IT HAD PREVIOUSLY PAID TO ENTE NAZIONALE PER LA CELLULOSA E PER LA CARTA ( HEREINAFTER REFERRED TO AS ' ENCC ' PURSUANT TO LAW NO 868 OF 13 JUNE 1940 ( GAZZETTA UFFICIALE NO 170 OF 22 JULY 1940 ), LAW NO 168 OF 28 MARCH 1956 ( GAZZETTA UFFICIALE NO 79 OF 3 APRIL 1956 ) AND TO THE...