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Case 112/84 Michel Humblot v Directeur des services fiscaux [1985]


  • France adopted an internal tax system on cars based on their engine capacities
  • For cars over a certain engine capacity, a high flat rate tax was imposed
  • France did not manufacture any car with an engine capacity high enough to fit into the flat rate tax band


  • Did the tax system constitute a prohibited internal tax measure within the meaning of Art 110 TFEU?


  • Yes


  • Although the system did not directly discriminate against foreign products, as the flat rate only applied to foreign products, it indirectly discriminated against them
  • A different outcome from a similar set of facts was reached in the later case of Commission v Greece (Car Tax) [1990]
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