C/L/228. Issues of taxation and restraint of imports and exports under EU law

The paper examines the tax situation in Wineyards discussing the discrepancy between the EC law of free movement of goods and the taxation imposed by the French and Spanish governments. The prohibition of the EU Court of Justice on the restraint of imports, exports or goods in transit is discussed with reference to the German and Italian law on public health and consumer protection, the issues of environmentally friendly packaging under the Swedish law, etc.