ABSTRACT

Commission v Italy (Re Export of Art Treasures) Case 7/68 The Commission brought Article 226 EC (ex 169) proceedings against Italy in respect of a tax imposed on the export of certain artistic and historical items, arguing that the tax was a charge having equivalent effect to a customs duty and, therefore, was in breach of Article 16 (now repealed). In response, the Italian Government argued that the items were not goods (see Chapter 11 for further discussion) and that the tax was not covered by Article 16 (now repealed) since the purpose of the tax was to protect the historical and artistic heritage of the country, and not to raise revenue.