Which of the Following Pecuniary Impositions Can Be Regarded as a Tax

Multiple Choice

Which of the following pecuniary impositions can be regarded as a tax within the meaning of Article 110 TFEU?

A) A tax imposed on imported gingerbread in order to compensate for the price difference between domestic gingerbread and imported gingerbread. The domestic gingerbread being more expensive as the result of high internal rates of taxation on rye, an ingredient of gingerbread.
B) A levy imposed on diamonds by a Member State which is not a producer of diamonds the proceeds of which are designed to provide social security benefits for workers in the diamond jewellery industry in that Member State.
C) A supplementary payment imposed on all producers of organic milk. A part of the revenue generated by the supplementary payment is allocated to the financing of a campaign encouraging drinking of organic milk in that Member State. The remainder can be reclaimed by the national producers as a tax refund.