Jurisprudență Fiscală Istorică a Curții de Justiție a Uniunii Europene Cauza C-120 /86, Mulder
Historic Tax Case‐law of the Court of Justice of the European Union Case C-120 /86, Mulder

Summary/Abstract: The Mulder case holds academic relevance due to its contribution to defining European standards on the protection of legitimate expectations and the proportionality of parafiscal measures. The dispute arose from the overlap between the non‑marketing scheme for milk, established by Council Regulation (EEC) No. 1078/77 and the milk quota and additional levy system introduced in 1984. J. Mulder, a producer who had temporarily ceased deliveries in exchange for a premium granted by the Union, was subsequently excluded from receiving milk quotas because he had recorded no production in the reference year. The Court of Justice found that this exclusion amounted to penalising compliance with a previous EU policy, thereby infringing the principle of legitimate expectations and exceeding the limits of proportionality. The judgment establishes the European legislature’s obligation to ensure coherence between successive regulatory regimes and to prevent the transformation of an economic incentive into a structural disadvantage. Beyond the field of the common agricultural policy, the Mulder ruling provides an analytical framework for assessing the compatibility of fiscal and parafiscal measures with the general principles of EU law.

• Details
• Contents