S. p. A. Vinal v H. p. A. Orbat
Court of Justice
14 January 1981
 ECR seventy seven
MEMORANDUM ON THE " S. P. A VINAL v. S. L. A ORBAT” CASE
In this brief memorandum, we all will examine the answers of the Court of Proper rights given to the questions after a preliminary lording it over referred by the Pretura, Italian language Court in Orbat " S. p. A. Vinal v. S i9000. p. A. Orbat” Case (Case 46/80) dated 14 January 1981”.
In the European Union, there is a " Customs Union” which aims at maintaining a free trade location between the Member States. Content 30 from the TFEU (ex Article 25 EC) states that " Customs obligations on imports and export products and charges having comparative effect will be prohibited among Member States. This forbidance shall likewise apply to traditions duties of the fiscal characteristics. ” It indicates that Affiliate States simply cannot apply custom made duties about exports or imports between each other.
Moreover, in their relations with third countries, they shall apply precisely the same external custom tariffs on all products entering the Union. Custom made Union permits the application of transfer quotas in certain specific conditions. As we have mentioned before, these regulations look ahead to the totally free movement of products within the Eu (including Andorra, Monaco, San Marino and Turkey) devoid of obstacles just like custom obligations.
In the case mentioned above, the dispute among S. G. A Vinal and S i9000. p. A Orbat arises from the diverse taxation of two goods which are susceptible to their contractual relationship; i) denatured man-made ethyl alcohol produced from petroleum and ii) denatured man made ethyl alcoholic beverages obtained from fermentation. The first product is taxed higher than the second product which is mostly brought in from Portugal.
Defendant's says and Commission's opinions that support this, believe that these items are similar in practical work with. Italy imposes higher taxes to the denatured synthetic ethyl alcohol more than denatured artificial ethyl alcoholic beverages obtained from fermentation in order to...