Facts
- Hansen, registered in Germany, imported spirits from a variety of different countries, both other EU Member States and and non-EU states
- Hansen disagreed with German tax authorities over how much tax was to be paid on certain imports
Issue
- Under what is now Art 110 TFEU, could the German tax authorities charge a higher rate of tax to the spirits in question (imported from non-EU Member States)?
Decision
- Yes
Reasoning
- Although internal taxation which directly discriminates against similar foreign products would normally be caught by Art 110(1) TFEU, Art 110 TFEU does not apply to products imported from non-EU Member States
