Luxembourg, 07/02/2007 (Agence Europe) - In a judgement delivered on 5 February (C-359/05), the Court has underlined that if a member state increases the amount of a tax at the same time as it converts it into euros, the two calculations must be clearly differentiated. In other words, the conversion cannot mask a tax increase, whether it does so intentionally or not.
In 2001, the company Estager paid a tax to the customs authorities of Brive-la-Gaillarde of 100 French francs per tonne of...