National provisions on the basis of which a fine can be imposed which amounts to many times the original purchase price of the article in a different Member State are certainly a suitable means of preventing tax evasion and of deterring potential perpetrators from such a contravention.
National provisions on the basis of which a fine can be imposed which amounts to many times the original purchase price of the article in a different Member State are certainly a suitable means of preventing tax evasion and of deterring potential perpetrators from such a contravention.