JURISPRUDENȚĂ FISCALĂ ISTORICĂ A CURȚII DE JUSTIȚIE A UNIUNII EUROPENE Laura LAZĂR / Cauza C-77/72, Capolongo
HISTORIC TAX CASE-LAW OF THE COURT OF JUSTICE OF THE EUROPEAN UNION Laura LAZĂR / Case C-77/72, Capolongo

Summary/Abstract: The elimination of fiscal measures that can constitute obstacles to the free movement of goods has been one of the concerns of the European authorities since the beginning of the European construction process. The Capolongo jurisprudence represents one of the decisions of fundamental importance in the practice of the Court of Justice of the European Union in defining the concept of charge with an equivalent effect to customs duties, by revealing the broad interpretation of this notion at the time.Even if the findings in the Capolongo jurisprudence were partially modified by the subsequent jurisprudence of the Court, from a theoretical point of view, the decision is of particular theoretical importance in showing the differences between the notion of taxes with an equivalent effect and general tax measures of a discriminatory nature.

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