Customs Union: Discriminatory Taxation - Article 110: Other Goods
3 important questions on Customs Union: Discriminatory Taxation - Article 110: Other Goods
Issue 1: Is there a competitive relationship between the goods?
The competitive relationship can be actual or potential, partial or indirect.
Issue 3: Is the tax system indirectly protecting the domestic product?
If so, this protective effect must be removed, unless it is objectively justified.
Commission v UK (Beer and Wine)
This is the case concerning British rules, which subjected some wines to a rate of taxation approximately five times that applied to beer. In determining whether wine and beer were in fact in competition with each other, the Court held that the two beverages were capable of meeting identical needs. It would seem that product substitutability is the basis on which the CJ will determine whether products are in competition.
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