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61996J0213 European Court reports 1998 Page I-01777 9 of demonstrating that the electricity imported by him has been produced by a particular method in order to qualify for the rate applicable to electricity of domestic origin produced by the same method. 40 Moreover, the Court has already held that although in principle Article 95 of the Treaty does not require Member States to abolish differences which are objectively justified and which national legislation establishes between internal taxes on domestic products, it is otherwise where such abolition is the only way of avoiding direct or indirect discrimination against the imported products (Case 21/79 Commission v Italy [1980] ECR 1, paragraph 16). 41 In the light of the foregoing considerations, the answer must be that the first paragraph of Article 95 of the EC Treaty precludes an excise duty which forms part of a national system of taxation on sources of energy from being levied on electricity of domestic origin at rates which vary according to its method of production while being levied on imported electricity, whatever its method of production, at a flat rate which, although lower than the highest rate applicable to electricity of domestic origin, leads, if only in certain cases, to higher taxation being imposed on imported electricity. DOCNUM 61996J0213 AUTHOR Court of Justice of the European Communities FORM Judgment TREATY European Economic Community TYPDOC 6 ; CJUS ; cases ; 1996 ; J ; judgment PUBREF European Court reports 1998 Page I-01777 DOC 1998/04/02 LODGED 1996/06/25 JURCIT 61967J0028 : N 33 61978J0132-N02 : N 24 61978J0132-N08 : N 35 61979J0021-N16 : N 40 61980J0032-N18 : N 27 61989J0152-N20 : N 35 61989J0152-N21 : N 36 61989J0152-N22 : N 36 31990L0547 : N 58 61991J0149-N18 : N 25 11992E002 : N 32 11992E003-LK : N 32 11992E009 : N 18 20 29 11992E012 : N 18 20 29 © An extract from a JUSTIS database 130
61996J0213 European Court reports 1998 Page I-01777 10 11992E013 : N 20 11992E016 : N 20 11992E095 : N 20 28 29 - 31 34 36 40-41 61994J0090-N19 : N 19 61994J0090-N20 : N 20 61994J0090-N25 : N 28 61995J0375-N47 : N 38 CONCERNS Interprets 11992E095-L1 SUB Free movement of goods ; Customs Union ; Taxation AUTLANG Finnish OBSERV Finland ; France ; Commission ; Member States ; Institutions NATIONA Finland NATCOUR *A9* Uudenmaan lääninoikeus, välipäätös 30/05/1996 (540/6400/96) *P1* Uudenmaan lääninoikeus, päätös 05/06/1998 (540/6400/96) *P2* Helsingin hallinto-oikeus, päätös 28/02/2000 (10599/99/9400 ; 00/0257/7) NOTES Novak, Meinhard: European Law Reporter 1998 p.241 Lagondet, F.: Europe 1998 Juin Comm. no 207 p.17 Lukes, Rudolf: Recht der internationalen Wirtschaft 1998 p.640-642 Denys, Christine: European Environmental Law Review 1998 p.282-288 Priess, Hans-Joachim: International Trade Law & Regulation 1998 N78-N79 Barents, R.: S.E.W. ; Sociaal-economische wetgeving 1999 p.111-112 Aalto, Pekka: Defensor Legis 1999 no 2 p.380-381 Martín Jiménez, Adolfo J.: Revista española de Derecho Financiero 1999 p.374-376 De Wit, W.: Milieu en recht 2000 Jur. p.83 PROCEDU Reference for a preliminary ruling ADVGEN Jacobs JUDGRAP Schintgen DATES of document: 02/04/1998 of application: 25/06/1996 © An extract from a JUSTIS database 131
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