ABSTRACT
Fiscal barriers to trade may result not only from customs duties and charges having equivalent effect to them but also from the imposition on imported products of national taxes with which domestic products are not burdened. Article 110 TFEU guarantees that this will not happen. Its main objective is to ensure that the internal taxation system of a Member State makes no distinction between domestic and imported products. This was clearly stated by the ECJ in Case 252/86 Bergandi 1279 in which it was held that Article 90 EC [Article 110 TFEU] “must guarantee the complete neutrality of internal taxation as regards competition between domestic products and imported products”.
