Panašių ir konkuruojančių prekių sąvokos laisvame prekių judėjime

Abstract

The first and second paragrafs of article 90 of the treaty comlement the provisions on the abolition of customs duties and charges having equivavelt effect since their objective is to ensure the free movement of goods between the member states under normal conditions of competition by eliminating any form of protection which may result in the application of internal taxation which discriminates against products from other member states. European Court of Justice indicatived that for the purpose of aplication of the firs paragt products are similar within the terms of the prohibition laid down in the firs paragraf ar article 90 of treaty, it is necessary to consider whether they have similar charakteristics and meet the same needs from the point of view of consumers. As the concept of similarity must be given a broad international, the similitary of producy must be assessed not according to whether they are stricly identical nature of the products but on that of their similar and comparable use. The function of second paragraph ao article 90 is to cover, in addition all forms of inderict tax protection in the case of product which, without beind similar within the meaning of the firs paragraph, are nevertlesses in compettion, even partial, indirect or potential, with certain products of the importing country. European Court of Justice in Cace Commision v United Kingdom was consider the discrepancy in taxation rates had any detrimental effect on sales wine compared with beer. The Court was thus obliged to embark on a analysis of the competitive nature of the relationship berween the products. The Court found that there was an element of interchangeability between beer and wines at the cheap end of the market. Consequently the heavier tax on wine relative to price afford indirectprotection to bber contary to Article 90 (2). The Court consequently concluded that the effect of the United Kingdom tax system is to stamp wine the hallmarks of a luxury product which, in view of the tax burden which it bears, can scarcely constitute in the eyes of the consumer a genuine alternative to the typical domestically produced beverage.