2. Free Movement Of Goods I

Question 0

Commission v Italy (Statistical Levy)

Answer 0

Levy on importers for provision of stats is a CEE

Charge need not be levied at border, so long as by reason of crossing border

Question 1

Commission v Italy (Italian Art)

Answer 1

Broad definition of ‘goods’

Products valued in money, capable of forming subject of commercial transactions
Includes artisic, archaeological etc objects

Question 2

Bresciani

Answer 2

Inspections on raw cow hides in general interest of public health and not service for benefit of importer - therefore a CEE

Question 3

Commission v Belgium (Customs Warehouse)

Answer 3

Charge for storing goods at request of importer not a CEE

Question 4

Commission v Germany (Animal Inspections)

Answer 4

Four requirements for charge not to amount to CEE

1. Charge must not exceed cost of inspections
2. Inspections must be obligatory and uniform for all relevant products in EU
3. Inspections must be prescribed by EU law
4. Inspections must promote free movement of goods

Question 5

Dansk Dekavit v Danish Ministry of Agriculture

Answer 5

Charge levied to fund cost of checking imported food (imposed using same criteria on domestic products) is not a CEE but part of internal taxation governed by Art 110

Question 6

Commission v Denmark

Answer 6

Wine made from fruit and grapes similar

Question 7

John Walker v Ministeriat for Skatter og Algifter

Answer 7

Whisky different from fruit liqueur - because characteristics different (q of similar use irrelevant)

Question 8

Commission v Italy (Regenerated Oil)

Answer 8

Lower tax on sale of domestic regenerated oil held to be direct discrimination in breach of Art 110(1)

Question 9

Humblot

Answer 9

Significantly higher tax on cars with engine over 16 CV (France produced none) held to be indirect discrimination

Question 10

Chemial Farmaceutici

Answer 10

Italy taxed synthetic alcohol (Italy produced none) at higher rate than natural
Held to be justified - based on objective distinction and pursued legitimate industrial policy

Question 11

Commission v Greece

Answer 11

Taxes increasing incrementally on basis of cylinder capacity of cars held to be legitimate social policy (though Greece produced no powerful cars)

Question 12

Commission v France (Spirits case)

Answer 12

Art 110(2) applies to goods which, tho not similar, are in competition

Cereal-based spirits (nearly all imported) held to be in competition with spirits made from fruit and wine

Question 13

Commission v UK (Wine and Beer case)

Answer 13

(Cheapest and lightest) wine held to be in competition with beer, even tho social usage differs

Question 14

Commission v Belgium

Answer 14

VAT 6% higher for wine than beer - too small to infringe Article 110(2)

Question 15

Commission v Netherlands

Answer 15

A charge for inspections of goods carried out to fulfil obligations imposed on all MS by an international treaty to promote free movement does not constitute a CEE

Question 16

Alfons Lütticke

Answer 16

Art 110 recognised as having direct effect

Question 17

Commission v France (Reprographic Machinery)

Answer 17

Charge applied to categories of products irrespective of origin is legitimate (even where domestic production negligible)