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influence contrary to art. 90 applied to discrimination on the basis of nationality.
Therefore as an example when article 110 TFEU tried to use in a "similar" conflict, "Case C-
132/88 Commission v Greece (Car Tax) [1990]", or to be more exact Greece implemented a tiered
car tax system, which taxed cars based on their engine capacities (applicable to all vehicles with
engine capacity greater than 1800cc). Greece did not manufacture any cars with engine capacities
greater than 1800cc, therefore no domestic cars fit into the high rate tax band. Usually, and
contrary to Humblot, an objective, and not an effects-based test was used to conclude that the tax
was not contrary to Art 110 TFEU on the prohibition of internal taxes. It was said that the tax
could be justified in the interest of protecting the environment, despite the fact that such a large
annaabi.ee 
