Source: All England Reporter
Publisher Citation: [2010] All ER (D) 97 (Jun)
Court: Court of Justice of the European Communities (Third Chamber)
Judge:

Judges Lenaerts (President of the Chamber), Juhasz, Arestis, von Danwitz (Rapporteur) and Svaby

Judgment Dates: 20 May 2010

Catchwords

European Union - Taxation - Cooperation agreement - Most-favoured nation clause - Direct effect - Excise duty on import of bananas into Greece - Council Regulation (EEC) 1591/84.

The Case

European Union Taxation. The European Court of Justice gave a preliminary ruling concerning the interpretation of the most-favoured-nation clause in art4 of the Cooperation Agreement concluded between the European Economic Community, of the one part, and the Cartagena Agreement and the member countries thereof of the other part (the Cooperation Agreement), approved by Council Regulation (EEC) 1591-84 in the course of proceedings regarding a refund of a sum which had been paid by the applicant company following customs clearance of a consignment of bananas.

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