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FE 1 Article 110 TFEU / Article 30 TFEU FULL REFUND TO NATIONAL PRODUCERS

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  • 28-01-2012 7:09pm
    #1
    aisfee
    Registered Users Posts: 1 ✭


    As regards imports/exports between member states:

    My understanding is that where you have a State refund of a tax to national producers only, that wholly offsets the tax paid, the tax will be treated as CEE under Article 30. (However if it is a partial offset - it falls for consideration under article 110). per craig and de burca,

    Reading through my FE1 manual from last year, - it says that direct discrimination occurs under an internal tax system where you have a "total or partial exemption or rebate ... granted to domestic products but not to imports."

    - surely that should fall under article 30??
    - or am I missing some key difference between the two statements above...


    Please advise/help!!! Thanks a million! :)
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