1. ECJ, Case 41/76 Suzanne Criel, nee Donckerwolcke and Henri Schou v. Procureur de la Republique au Tribunal de Grande Instance, Lille [1976] ECR 1921 at para. 17. This conclusion also applies to the prohibition of discriminatory and protective tax measures pursuant to Art. 90: see ECJ, Case 193/85 Cooperativa Cofrutta v. Amministrazione delle Finanze dello Stato [1987] ECR 2085.
2. See L. Gormley, ‘Consolidation, Codification and Improving the Quality of Community Legislation — The Community Customs Code’ in N. Emiliou and D. O’Keeffe, eds., The European Union and World Trade Law After the GATT Uruguay Round (Chichester, John Wiley 1996) p. 124 and J. Usher, ‘Consequences of the Customs Union’ in ibid., p. 105.
3. ECJ, Case 26/62 Van Gend en Loos v. Nederlandse Administratie der Belastingen [1963] ECR 1.
4. ECJ, Case 7/68 Commission v. Italy (re: art treasures) [1968] ECR 423 and Joined Cases 2-3/69 Sociaal Fonds voor de Diamantarbeiders v. SA CH Brachfeld & Sons [1969] ECR 211.
5. ECJ, Case 24/68 Commission v. Italy (re: statistical data levy) [1969] ECR 193 at para. 9