EU Trade Law Revision (Articles 30/110) - Fiscal Barriers to Trade
4.0 / 5 based on 1 rating
- Created by: Atlanta Wiggins
- Created on: 03-05-17 16:28
Article 3 TEU
Establishes internal market
1 of 40
Article 26 TFEU
Internal market is an area where the free movement of goods, services, persons and capital is ensured
2 of 40
Article 28 TFEU
Prohibition of customs duties, on imports and exports, and of all charges having equivalent effect
3 of 40
Scope of free movement
1. The product must be classed as goods 2. There must be an interstate element 3. It must be a member state that is being challenged
4 of 40
Commission v Italy (Art Treasurers case)
Goods are products which can be valued in money and which are capable of forming the subject matter of a commercial transaction
5 of 40
Hedley Lomas
Any arm of the government can be included, irrespective of the capacity in which they are acting
6 of 40
Article 30
Charges imposed on imports only
7 of 40
Elimination of Customs Duties
Van Gend - Customs duties are protectionist in nature. Any reason for the change is irrelevant and is enforced strictly by the courts
8 of 40
Elimination of charges having equivalent effect to customs duties
Commission v Italy (statistical levy) - A CEE is any pecuniary charge however small, whatever its designation and mode of application, imposed by reason of the fact that it crosses a frontier, even if it is not for the benefit of the state
9 of 40
Legros
A charge at a regional frontier is an obstacle at least as serious as a charge at a national frontier
10 of 40
Charges that fall outside Article 30
1. consideration for a benefit or services provided 2. Charges that are mandatory under EU/ International Law 3. Internal taxation
11 of 40
Commission v Belgium (warehousing)
There needs to be consideration, a direct benefit to the importer and the fee must be proportionate to the service provided
12 of 40
Commission v Germany
1. Charges must not exceed the actual cost of the inspection 2. The inspection must be obligatory and uniform 3.The inspection must be prescribed in the general interests of the union 4. Inspections must promote the free movement of goods
13 of 40
Denkavit v France
The charge must apply to comparable goods. The chargeable event must also be the same
14 of 40
Para-fiscal charges
Where the charge is applied to all goods but it is then refunded to the domestic produce in some way
15 of 40
Capologo v Maya
If the charge is intended to support activities which specifically benefit the domestic product then it will be Article 30
16 of 40
Denkavit
National courts can lay down rules for recovery but they must be similar to those for domestic infringements
17 of 40
San Georgio
A trader can't claim repayment from the Member State if they have already passed the cost on to the purchaser
18 of 40
Comateb
The trader can claim additionally for loss of sales
19 of 40
Article 110 TFEU
Charges imposed on domestic and imported products
20 of 40
Commission v France
Genuine tax relates to a general system of internal dues applied systematically irrespective of the products origin
21 of 40
Lutticke
Article 110 is directly effective
22 of 40
Similar goods
MS must be tax the same
23 of 40
Competitive goods
MS must remove protectionist nature of tax
24 of 40
Direct discrimination
Imported goods treated differently because of their origin
25 of 40
Commission v Ireland
Direct discrimination can come from the rules around the collection of tax, and not just the amount
26 of 40
Bobie
(sliding scale for domestic, flat for imports) Importers may be paying more than they should. This duty was directly discriminatory
27 of 40
Reverse Discrimination
Where the domestic good is treated less favourably than the imported product
28 of 40
Pereux
If the domestic good is treated less favourably, this is not the EU's issue
29 of 40
Indirect discrimination
Makes no reference to origin of product but in reality imposes a burden on the imported goods
30 of 40
Humblot
Indirect discrimination as France did not make engines large enough to be affected by the tax. It has to effect the importers more than the domestic goods
31 of 40
Objective Justifications
Article 110 can only be justified if: 1. The policy reason is unconnected with the origin of the product 2. It pursues an objective recognised by the EU as legitimate 3. The steps taken are proportionate
32 of 40
Commission v Italy
Recycling petrol is an objective recognised by the EU
33 of 40
Article 110(1)
Similar products
34 of 40
John Walker
Whiskey and fruit liqueurs are not similar because they exhibit manifestly different characteristics
35 of 40
Commission v Denmark
Fruit wines and wines made with grapes are similar. They have the same process of fermentation and taste and alcohol content etc
36 of 40
Article 110(2)
Competitive products
37 of 40
Commission v Belgium
there must be the potential for the goods to be in competition
38 of 40
Commission v UK
To be in competition they must be capable of substitution. Beer and wine are competing goods
39 of 40
The exotic import
Co-Frutta - The tax must fit within the general scheme of taxation applied irrespective of the origin of the product
40 of 40
Other cards in this set
Card 2
Front
Article 26 TFEU
Back
Internal market is an area where the free movement of goods, services, persons and capital is ensured
Card 3
Front
Article 28 TFEU
Back
Card 4
Front
Scope of free movement
Back
Card 5
Front
Commission v Italy (Art Treasurers case)
Back
Similar Law resources:
0.0 / 5
0.0 / 5
0.0 / 5
0.0 / 5
0.0 / 5
5.0 / 5 based on 1 rating
0.0 / 5
Comments
No comments have yet been made