According to settled case-law, in leaving Member States free to maintain or introduce certain indirect taxes, such as excise duties, on the condition that they are not taxes which can be 'characterized as turnover taxes', Article 33 of the Sixth Directive seeks to prevent the functioning of the common system of VAT from being compromised by fiscal measures of a Member State levied on the movement of goods and services, and charged on commercial transactions in a manner comparable to VAT.
Καταρχάς, επιβάλλεται να υπομνηστεί ότι, σύμφωνα με το άρθρο 30 της Συνθήκης, οι ποσοτικοί περιορισμοί επί των εισαγωγών, καθώς και όλα τα μέτρα ισοδυνάμου αποτελέσματος, απαγορεύονται μεταξύ των κρατών μελών.