Figure 10.2

Internal taxation? Case 90 slash 79 Commission v France, Reprographic Machines; If yes, Are the goods similar? See Case 243 slash 84 Commission v France. If yes, Direct or indirectly discriminatory? See Case 112 slash 84 Humblot. If indirect, Is the indirectly discriminatory tax capable of objective justification? See Case C 132 slash 88 Commission v Greece. If yes, no breach of article 110 T F E U. Are the goods in competition? If no, Breach of Article 110 1 T F E U Consequence: equalize taxation. Direct or indirectly, if direct, points to No path towards Breach of article, consequence equalize transaction. If are the goods in competition If yes, Does the tax indirectly protect domestic products? See Case 170 slash 78 Commission v U K, Excise Duties on Wine. If yes, Breach of Article 110 2 T F E U, Consequence: remove protective element. If Internal taxation, no; Are the goods in competition, no; does the tax indirectly, no; is the indirectly discriminatory, yes; all point to, no breach of article 110 T F E U. Is the indirectly discriminatory, if no; direct or indirect if direct, both point to, Breach of Article 110 1 T F E U Consequence: equalize Taxation.

Figure 10.2 Article 110 TFEU

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