Commission v Italy (Case No. 278/83). (1985) 2 BVC 200175
Court of Justice of the European Communities.
Judgment delivered 11 July 1985.
Value added tax – EEC – Taxation of sparkling wines – VAT on imports at higher rate than domestically produced wines – Whether contrary to obligations under EEC Treaty – EEC Treaty (Rome 1957), Art. 95, 169.
This was an application by the Commission for a declaration that by applying to sparkling wines imported from other member States a higher rate of VAT than that applied to domestically produced sparkling wines, the Italian Republic had failed to fulfil its obligations under Art. 95 of the Treaty establishing the European Economic Community (Rome, March 1957).
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