Parafiscal levy
As parafiscal levies are taxes referred to that produced both domestically must be paid as well as imported goods. However, their earnings only benefit domestic products. In European law, they apply as “charges having the same effect” (like a customs duty ) according to Article 30 TFEU . They hinder the European internal market and are therefore not permitted.
Examples
- Strictly speaking , the bank levy introduced in Germany in the wake of the financial crisis in 2007 is a parafiscal levy.
See also
swell
- European Court of Justice , judgment of 16 December 1992 - C-144/91 , para. 24.
- Streinz, Rudolf: Europarecht, 5th edition, 2001, CF Müller, p. 291.
Individual evidence
- ↑ WirtschaftsWoche of March 29, 2010, page 23: Financial market - popular fall
