2. Fiscal Barriers

Question 1

Fiscal Barriers to Trade

Answer 1

Art 30

Customs duties and charges having equivalent effect

Art 110

Discriminatory internal taxation

Question 2

Article 30 TFEU

Customs duties and equivalent charges shall be prohibited between MS.

Inc. customs duties of a fiscal nature

Answer 2

Customs Duties

A charge, determined by tariff, paid by importer to host state

Prohibited: Makes imported goods more expensive than domestic goods