Chemial Farmaceutici SpA v. DAF SpA
European Union Court of Justice
Case 140/79, 1981 E.C.R. 1 (1981)
- Written by Elliot Stern, JD
Facts
Italy imposed higher taxes on synthetic alcohol than on alcohol produced by fermentation. Synthetic alcohol was produced only outside of Italy, so the burden of the alcohol tax was heavier on foreign products than on Italian domestic products. The distinction between synthetic and fermented alcohol was based on a policy preference for manufacturing alcohol from agricultural products rather than ethylene to reserve ethylene for other uses.
Rule of Law
Issue
Holding and Reasoning (Per curiam)
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