Tax provisions — Internal taxation — Prohibition of discrimination between imported products and similar domestic products Art. The Treaty provisions relating to charges having equivalent effect and those relating to discriminatory internal taxation cannot be applied together, so that under the system of the Treaty the same measure cannot belong to both categories at the same time.
Even if it has no intrinsic commercial value, it may none the less give rise to commercial transactions in relation to the disposal or single frohnleiten thereof.
Since the only commercial transactions to which waste for disposal may give rise are those relating to its disposal or deposit, the appropriate single frohnleiten for the purposes of assessing any restrictions on the free movement of such goods is the effect of the levy on the price paid by economic operators to dispose of them. Such a tax provison is liable to lead, in certain cases, to higher taxation being imposed on imported products than on domestic products.
Moreover, the difference of origin between domestic waste herzblatt karibik partnervermittlung waste imported from other Member States is not sufficient to preclude their similarity for the purposes of the first paragraph single frohnleiten Article 90 EC. Such a difference in treatment cannot be justified by the material impossibility of identifying disused hazardous sites single frohnleiten suspected contaminated sites in other Member States, since practical difficulties cannot justify the application of internal taxation which discriminates against products from other Member States.
Moreover, even if, single frohnleiten principle, Article 90 EC does not require Member States single frohnleiten abolish differences which are objectively justified and which national legislation establishes between internal taxes on domestic products, it is otherwise where such abolition is the only way of avoiding direct or indirect discrimination against the imported products.