JURISPRUDENȚĂ FISCALĂ ISTORICĂ A CURȚII DE JUSTIȚIE A UNIUNII EUROPENE - Cauza 112/84, Humblot
HISTORIC TAX CASE‑LAW OF THE COURT OF JUSTICE OF THE EUROPEAN UNION - Case 112/84, Humblot

Summary/Abstract: The Humblot case‑law represents a landmark decision in the field of European Tax Law, addressing the issue of indirect discrimination in national taxation systems. The Court of Justice ruled that the French tax system, which imposed a disproportionately high fixed tax on vehicles, exceeding a certain fiscal horsepower threshold, violated Article 95 of the EEC Treaty (now Article 110 TFEU). Although the system appeared neutral, it disproportionately affected imported vehicles, creating a protective effect for domestic products. This case underscores the principles of fiscal neutrality and non‑discrimination within the EU’s internal market. It also highlights the balance between national fiscal autonomy and the obligations imposed by EU law. The judgment continues to serve as a key precedent for ensuring fair competition and harmonized interpretation of fiscal measures across the Union.

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