On the one hand, the Commission and the Advocate-General had maintained that the provision laid down in Article 95 on non- discrimination in tax matters covered not only the rate of tax but also other factors deriving from the obligation to pay tax, such as penalties for failure to respect that obligation.
D'un côté, la Commission et l'Avocat général avaient soutenu que l'obligation de non discrimination fiscale contenue dans l'article 95 couvre non seulement le taux de l'impôt, mais également des éléments accessoires de l'obligation fiscale, tels que les sanctions pour le non-respect de l'obligation/.