Jurisprudență Fiscală Istorică A CurțIi de Justiție a Uniunii Europene Cauza 7/68, Comisia c. Italia
Historic Tax Case‑Law of the Court of Justice of the European Union Case 7/68, Commission v. Italy

Summary/Abstract: The Commission c. Italy case‑law is a landmark decision of the Court of Justice of the European Communities, addressing the compatibility of a progressive tax on the export of cultural goods with the rules of the common market. Italy imposed this tax to protect its national cultural heritage, arguing that it fell under the exceptions provided by Article 36 of the EEC Treaty (now Article 36 TFEU). However, the Court ruled that the tax violated Article 16 of the EEC Treaty (now Article 30 TFEU) as it constituted a measure with an effect equivalent to a customs duty, discouraging exports and increasing the price of goods. The Court emphasized that exceptions under Article 36 must meet strict criteria: they must pursue a legitimate objective, be proportional, and not impose unnecessary barriers to trade. Italy failed to demonstrate that the tax was the least restrictive means of achieving its cultural protection goals. Instead, the tax created a commercial obstacle and indirectly favoured the domestic market. The judgment reinforced the prohibition of discriminatory measures and clarified the limits of permissible trade restrictions under EU law.

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