Orgacom BVBA v Vlaamse Landmaatschappij

European Union – Customs and excise. The Court of Justice of the European Union held that art 30 of the Treaty on the Functioning of the European Union had to be interpreted as precluding a levy, such as that provided for under Belgian law, which was applicable only to imports into the Flanders Region of surplus livestock manure and other fertilisers, which was levied on the importer whereas the tax on the surplus manure produced within the territory of the Flanders Region was levied on the producer and was calculated differently from the tax on imports. In that regard, it was immaterial that the member state from which the surplus manure was imported into the Flanders Region provided for a tax reduction in the case of export of that surplus to other member states.

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