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Case 27/67 Fink-Frucht [1968]

Case 27/67 Firma Fink-Frucht GmbH v Hauptzollamt München-Landsbergerstrasse [1968]

Facts

  • This case concerned the imposition of internal taxes on products imported into Germany

Issue

  • When can such taxes be validly imposed when considering the application of Art 110 TFEU?

Decision

  • When there are no similar or different domestic products which are treated more favourably than imported products

Reasoning

  • This ensures that competition between products from different Member States is not distorted
  • The court also found that Art 110 TFEU is directly effective
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