Carbonati Apuani v. Comune di Carrara
European Union Court of Justice
Case C-72/03, 2004 E.C.R. I-8027 (2004)
- Written by Elliot Stern, JD
Facts
An Italian municipality, Comune di Carrara (Comune) (defendant), imposed a tax on marble excavated within the municipality’s territory if the marble is transported across the boundaries of the municipality’s territory. The revenue from the tax was intended to cover Comune’s expenses connected to marble-industry activities in Comune, including maintaining the road network, the harbor, and other infrastructure-related expenses. Carbonati Apuani (Carbonati) (plaintiff) was assessed a tax by Comune under the applicable marble-tax rule. Carbonati challenged the marble tax in an Italian court. The court posed a preliminary question to the European Union Court of Justice as to whether the marble tax violated the free movement of goods guaranteed under European Union (EU) law. Comune argued that the marble tax did not violate EU law because the tax is not a tax levied between member states and because the tax assessed was not of a significant amount.
Rule of Law
Issue
Holding and Reasoning (Per curiam)
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