Draudimas apmokestinti vidaus mokesčiais pagal Europos Bendrijos Steigimo Sutarties 90-ąjį straipsnį.
This article analyses the prohibition to impose internal taxation according to Art. 90 of the Treaty Establishing the European Community. At first, the concept of the internal taxation under Art. 90 is defined by distinguishing internal taxation and charges with an equivalent effect. Charges with equivalent effect and customs duties are prohibited, therefore, they are unlawful per se. The internal taxes are lawful unless they discriminate, directly or indirectly, an imported similar product or afford indirect protection to other domestic products. The scope of prohibition to impose internal taxation, set in Art. 90 of the Treaty Establishing the European Community, differs depending on application of a particular paragraph. Any internal taxation in excess of that imposed directly or indirectly on similar domestic products is incompatible with par. 1 Art. 90. This paragraph prohibits any internal tax that is higher than that for a similar, though not identical, domestic product. In order to determine whether products are similar, it is necessary first to consider objective characteristics of products, such as their origin, the method of manufacture and their organoleptic properties, and secondly, to consider whether or not both categories of products are capable of meeting the same needs from the point of view of consumers. For establishing the prohibited internal taxation, the tax burden on particular products shall be estimated: the amount of total tax burden, the method of calculation and application as well as other rules of taxation.
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