Case 112/84 Michel Humblot v Directeur des services fiscaux 
- France adopted an internal tax system on cars based on their engine capacities
- For cars over a certain engine capacity, a high flat rate tax was imposed
- France did not manufacture any car with an engine capacity high enough to fit into the flat rate tax band
- Did the tax system constitute a prohibited internal tax measure within the meaning of Art 110 TFEU?
- Although the system did not directly discriminate against foreign products, as the flat rate only applied to foreign products, it indirectly discriminated against them
- A different outcome from a similar set of facts was reached in the later case of Commission v Greece (Car Tax) 
Posted in EU Law Revision Notes.
This page was last updated on 16th July 2015
© 2019 Webstroke Law - Terms