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Case 148/77 Hansen v Hauptzollamt de Flensburg (Taxation of Spirits) [1978]


  • 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


  • 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)?


  • Yes


  • 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
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