{"id":12235,"date":"2018-06-23T14:50:36","date_gmt":"2018-06-23T14:50:36","guid":{"rendered":"http:\/\/legalblog.ie\/no-discriminatory-measures\/"},"modified":"2022-09-25T08:18:23","modified_gmt":"2022-09-25T08:18:23","slug":"no-discriminatory-measures","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/no-discriminatory-measures\/","title":{"rendered":"No Discriminatory Measures [EU]"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/no-discriminatory-measures\/#Direct_Discrimination\" title=\"Direct Discrimination\">Direct Discrimination<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/no-discriminatory-measures\/#Indirect_Discrimination\" title=\"Indirect Discrimination\">Indirect Discrimination<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Direct_Discrimination\"><\/span><strong>Direct Discrimination<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>EU states may not impose, directly or indirectly on the products of other states, any internal taxation of a kind in excess of that imposed directly or internally on similar domestic products.\u00a0 They may not impose on products of other member states any internal taxation which affords indirect protection to other products.<\/p>\n<p>Taxation barriers other than those arising from customs duties may hamper and distort trade within the EU.\u00a0 This Treaty prohibition seeks to achieve neutrality of internal taxation in its effect on trade domestic and other EU goods and products. The article has direct effect.<\/p>\n<p>The principle applies to goods coming from other EU states or which have been imported and are already in free circulation in other states.\u00a0 There is no prohibition on discrimination in taxation against goods coming directly from outside the EU, although the common commercial policy provided for a uniform taxation on imports.<\/p>\n<p>We\\&#8217;ve domestic goods obtain preferential treatment, equivalent treatment must be given to other EU goods. Equality is also required if the effect of the taxation is discriminatory against domestic goods.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Indirect_Discrimination\"><\/span><strong>Indirect Discrimination<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Discriminatory taxation may arise indirectly. An apparently neutral tax provision may, in fact, discriminate against non-domestic goods in practice. In this case, it is a question for assessment by the courts as to whether there is indirect discrimination. Where a provision appears to be non-discriminatory, but in fact applies exclusively or to a much greater extent to imported goods, it may be found to constitute indirect discrimination.<\/p>\n<p>A tax may be discriminatory if it applies equally to domestic and other EU products, but more favourable terms are in fact allowed to the domestic producer.<\/p>\n<p>This differing tax treatment may be permitted where it is justified on objective grounds.\u00a0 The justification must be on another good public policy ground.<\/p>\n<p>The provision applies to comparable goods.\u00a0 Regard is had to their objective characteristics.\u00a0 If they have common objective characteristics, the similarity is determined from the point of view of their use and the perspective of the consumer.<\/p>\n<p>If the products are similar, states must equalise taxes.\u00a0 If they are in competition, protectionist elements must be removed.\u00a0 Products in competition need not be similar products.\u00a0 The existing and future market developments and substitution of goods must be considered.\u00a0 A potential market may be distorted by unfair taxation.<\/p>\n<p>Where goods are unique and have no competitors or no similar goods, the prohibition does not apply.<\/p>\n<p>Unlawful tax impositions must be repaid.\u00a0 There must be the recovery of unjust enrichment arising which they have actually borne.\u00a0 Accordingly, they may not recover the elements passed on to third parties.<\/p>\n<p><!--\/themify_builder_static--><\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-12235\" data-postid=\"12235\" class=\"themify_builder_content themify_builder_content-12235 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Direct Discrimination EU states may not impose, directly or indirectly on the products of other states, any internal taxation of a kind in excess of that imposed directly or internally on similar domestic products.\u00a0 They may not impose on products of other member states any internal taxation which affords indirect protection to other products. Taxation [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[120],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12235"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=12235"}],"version-history":[{"count":2,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12235\/revisions"}],"predecessor-version":[{"id":18752,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12235\/revisions\/18752"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=12235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=12235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=12235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}