Opinion of Mr Advocate General VerLoren van Themaat delivered on 20 March 1985

1 Translated from the Dutch.

2 I refer to those other relevant characteristics in section 3 of this Opinion.

3 I. Article 95 of the Treaty establishing the European Economic Community must be interpreted as debarring a Member State from charging a specific tax on vehicles exceeding a given power rating for tax purposes and produced solely in other Member States if a significantly power tax is charged on vehicles not exceeding the said power rating which arc produced in that Member State since both types of vehicle must be regarded as similar products within the meaning of the first paragraph of the said Article 95. 2. A system of progressive taxation on similar products, which is based on objective criteria, is compatible with Community law, provided that it pursues objectives of economic policy which arc themselves compatible with the requirements of the Treaty and that its progressive nature is consistent with those objectives and provides for a balanced spread, whilst avoiding any form of discrimination, direct or indirect, in regard to imports from other Member States or any form of protection of competing domestic products.