Domestic taxes characterised as

Case Law – Viking Motors & Ors v Tallinna linn, Maksu- ja Tolliamet (Case C-475/17) [2018] BVC 37

Employment levy

Case Law – Dansk Denkavit ApS & Anor v. Skatteministeriet (Case C-200/90) [1994] BVC 151

Gaming machines, value of supply

Case Law – H J Glawe Spiel- und Unterhaltungsgeräte Aufstellungs-gesellschaft mbH & Co KG v. Finanzamt Hamburg-Barmbek-Uhlenhorst (Case C-38/93) [1994] BVC 242

Harmonisation

– see Harmonisation of taxation

Harmonisation of laws of member states

Automatic games machines

Case Law – Bergandi v. Directeur Général des Impôts (Case 252/86). [1991] BVC 13

Generally

Case Law – (1985) 2 BVC 200,157 ; (1985) 2 BVC 200,205 ; (1986) 2 BVC 200,260

Importation of goods by private persons

Case Law – (1986) 2 BVC 200,252

Production of goods from customers' materials, rate of VAT

Case Law – (1985) 2 BVC 200,161

Meaning

Generally

Case Law – Banca Popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona (Case C-475/03). [2012] BVC 17

Tax levied by local authority

Case Law – NV Giant v. Gemeente Overijse (Case C-109/90). [1993] BVC 153