In all cases where charges are levied in accordance with EU legislation or international law, their amounts should not exceed the cost or price of the service or the amount proportional to the service rendered (cases 39/73 Rewe [1973] and 158/82 Commission v. Denmark [1983]). 5. Based on Article 110 TFEU and the jurisprudence of the CJEU direct and indirect discriminatory taxation is prohibited. Why in Humblot case the Court found the French car tax system as incompatible with Article 110 TFEU? Indirect discrimination is based on factors other than the origin of the goods, but is directed against the importer. In case 112/84 Humblot [1985], a road tax in France was considered, which crawled on a sliding scale: up to 1,100 French francs for cars with engine power below 16 horsepower, and 5,000 francs for cars with a more powerful engine. Mr
Euroopa Liitu kõige paremini. Paljud autorid rõhutavad vajadust õigusliku mitmekesisuse järele, mis väljendub erinevates põhiseaduslikes identiteetides, samuti erinevates arusaamades põhiõigustest. Artiklis kaitstakse seisukohta, et hoolimata niisuguse mitmepalgelisuse väärtusest, jääb püsima vajadus lõplike, kõigi liikmesriikide suhtes kehtivate otsuste järele. 1 C. Schmitt. Der Hüter der Verfassung. 4. Aufl. Berlin: Duncker & Humblot 1996. 2 H. Kelsen. Wer soll der Hüter der Verfassung sein? Abhandlungen zur Theorie der Verfassungsgerichtsbarkeit in der pluralistischen, parlamentarischen Demokratie. Tübingen: Mohr Siebeck 2008. JURIDICA V/2010 323 Kes peaks kaitsma Eesti põhiseadust?
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