Products will be similar for the purpose of the first paragraph of Article 110 TFEU if they fulfil which one of the following tests?
a) They have similar characteristics and meet the same needs from the point of view of consumers.
b) They perform the same function and are substitutable from the perspective of consumers.
c) They are in competition, even if only partially, indirectly or potentially.
d) They are substantially alike in material respects on an economic analysis.
Answer = (a)
Products are similar for the purpose of Art 110 TFEU if they have similar characteristics and meet the same needs from the point of view of consumers.