- Italy imposed several restrictions on the export of national art treasures, including the requirement of a licence and a progressive tax
- Could the export tax (and other restrictions) be validly imposed under Italian law?
- No, Italian law invalid
- Under what is now Art 28 TFEU, all EU Member States shall be prohibited from charging any customs duties (to imports or exports) to goods travelling between Member States. A common customs tariff will apply to goods travelling into or out of the EU
- As Art treasures could be classed as goods as items valuable in money, the tax must be invalid