Article 23–25 and Customs Tariffs and Article 90 and Discriminatory Taxation

Commission v Italy (Re Statistical Levy) (1969) Any pecuniary charge imposed on imports or domestic goods because they cross a frontier equivalent to a customs duty and unlawful

Commission v France (Reprographic Machines) (1981) A genuine tax is a system of internal duties applied systematically to categories of products in accordance with objective criteria irrespective of origin.