||All England Reporter
|| All ER (D) 87 (Jan)
||Court of Justice of the European Communities (Second Chamber)
Judges Timmermans (President of the Chamber) Klucka, Silva de Lapuerta (Rapporteur), Makarczyk and Arestis
||18 January 2007
European community - Economic and monetary policy - Introduction of euro - Conversion between euro and national currency units - Legislation of member state adjusting value in euros of certain sums expressed in national currency in legislative texts of that state - Legislation simultaneously converting into euros and increasing amount of a tax - Legislation raising tax to higher amount than that which would have resulted from application of rules of conversion in Community law - Whether such legislation precluded by Community law - Council Regulation (EC) 1103/97 - Council Regulation (EC) 974/98.
Council Regulation (EC) 1103-97 (on certain provisions relating to the introduction of the euro) and Council Regulation (EC) 974-98 (on the introduction of the euro) had to be interpreted as precluding national legislation which, on effecting the conversion into euros of an amount of a tax on flour, meal and groats of common wheat supplied or used for human consumption, raised it to an amount higher than that which would have resulted from application of the rules of conversion provided for in those regulations, unless such an increase met the requirements of legal certainty and transparency guaranteed by those regulations, which presupposed that the legislative texts at issue made it possible to distinguish clearly the decision of the authorities of a member state to increase that amount from the operation of conversion of that amount into euros. It was for the referring court to determine whether that was so in the proceedings before it.
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