In its judgement of 29 April 2004 in Case C-338/01 Commission v Council [13], the Court of Justice of the European Union held that the words ‘fiscal provisions’ are to be interpreted as ‘covering not only the provisions determining taxable persons, taxable transactions, the basis of imposition, and rates of and exemptions from direct and indirect taxes, but also those relating to arrangements for the collection of such taxes.’ This Regulation does not therefore cover arrangements for the collection of taxes for which a different legal basis would need to be used.
Ina breithiúnas an 29 Aibreán 2004 i gCás C-338/01, an Coimisiún v an Chomhairle [13], chinn an Chúirt Bhreithiúnais Eorpach nach mór na focail “forálacha fioscacha” a léiriú leis an gciall “lena n-áirítear ní amháin na forálacha lena gcinntear daoine inchánach, idirbhearta inchánach, bunús forchuir, agus rátaí agus díolúintí ó chánacha díreacha agus neamhdhíreacha, ach iad siúd a bhaineann le socruithe maidir le bailiú cánacha den chineál sin freisin”. Ní chumhdaítear leis an Rialachán seo dá bhrí sin socruithe maidir le bailiú cánacha a mbeadh gá ann le bunús dlí difriúil lena aghaidh.