According to the Swedish Government, it is clear from the caselaw of the Court that a breach of that nature may be regarded as established only if it can be demonstrated that the tax at issue affects the competitive relationship between the products in question, by reducing potential consumption of the imported product to the benefit of the competing domestic product.
Nimetatud valitsuse väitel tuleneb Euroopa Kohtu praktikast, et sellise rikkumise toimunuks lugemiseks on vajalik tõendada, et süüks pandav maks mõjutab konkurentsi kõnealuste kaupade vahel, vähendades imporditud toote võimalikku tarbimist konkureeriva kodumaise toote kasuks.