Case 27/67 Firma Fink-Frucht GmbH v Hauptzollamt München-Landsbergerstrasse 
- This case concerned the imposition of internal taxes on products imported into Germany
- When can such taxes be validly imposed when considering the application of Art 110 TFEU?
- When there are no similar or different domestic products which are treated more favourably than imported products
- This ensures that competition between products from different Member States is not distorted
- The court also found that Art 110 TFEU is directly effective