ABSTRACT

Commission v Italy (Re Export Tax on Art Treasures) Case 7/68 Article 226 EC (ex 169) case brought by the Commission against the Italian State. The Commission considered that a tax on the export of certain articles of artistic and historic interest was in breach of Article 16 (now repealed) of the Treaty. The Italian State argued that the tax applied to specific artistic works which could not be described as ‘goods’ and therefore could not be subject to the provisions of the Treaty.