Pasquale Foglia v. Mariella Novello [“Foglia I”]
European Union Court of Justice
E.C.J. Case 104/79, 1981 E.C.R. 745
- Written by Elliot Stern, JD
Facts
Pasquale Foglia (plaintiff), an Italian wine dealer, sold wine to Mariella Novello (defendant). Foglia also entered into a contract with Danzas, a transport company, to deliver the wine to Novello in France. Under the agreement between Foglia and Novello, Novello would not be liable for duties imposed by Italy or France that violated European Union (EU) law. A similar clause exempting Foglia from liability for illegal duties under EU law was included in the contract between Foglia and Danzas. When the wine was transported to France, French authorities imposed a consumption tax. Danzas paid the tax and billed Foglia for the expense. Foglia reimbursed Danzas for the tax and, in turn, demanded reimbursement from Novello. Novello refused to pay, and Foglia sued Novello in an Italian court. The Italian court asked the European Union Court of Justice (ECJ) for a preliminary ruling on the question of whether the French consumption tax violated EU law.
Rule of Law
Issue
Holding and Reasoning (Per curiam)
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