Article 30 Flashcards
Commissions v Italy
Italian government subjected exports of articles of an artistic historical or ethnographic nature to a tax. Commission argued this was a breach of article 30.
Council Directive 88/361/EEC
Treaty provisions on the free movement of capital over shares bonds and other securities like fishing permits can be valued in money and may be subject of market transactions.
Jagerkoild
the scope of goods for the purposes of the principle of free movement of goods is widely defined. Fishing rights and permeants also included despite lack of physicality.
Article 30 TFEU
The prohibition of custom duties and charges having equivalent effect.
Sociaal Fonds Voor de Diamentarrbeiders
identified two elements considered in the identification of a customs duty;
- A pecuniary charge
- Imposed by reason of the fact that goods have crossed a frontier
A charge was imposed upon diamonds imported into Belgium. Although not protectionist was still a CHEE.
What three conditions must a duty have to have an equivalent effect?
- It must be imposed unilaterally at the time of importation or subsequently
- it must be imposed specifically upon a product imported from a member state to the exclusion of a similar national product.
- It must result in alteration of price and this have the same effect as a customs duty on the free movement of goods.
a pecuniary charge imposed by reason of the fact that goods crossed the frontier would amount to a CHEE (charge having equivalent effect) regardless of
Who was affected
Whether the measure was discriminatory
importing country produced competing goods.
Commission v Luxembourg - Example of CHEE
Article 30 was clear in not only preventing prohibiting measures in the classic form of a customs duty but also measures that were presented under different names or that were introduced indirectly by virtue of other procedures
Commissions v Italy (Statistical Levy Case)
Italy argued that the charge constituted a service rendered and as such could not be designated as a CHEE. Court argued that because the alleged advantage was so general that it could not be classed a consideration for a specific benefit actually conferred.
The service must be of direct benefit of the good to the traders concerned.
Commission v Belgium (warehouse case)
The court accepted the argument that a charge placed on goods did not amount to a CHEE as there was clearly service provided to the imported through the use of the temporary storage in the warehouse. However, the justification for the charge was not accepted because the charge applied whether or not the warehouse was used.
What are the cases based on whether the charge is proportionate to service rendered.
- Ford Espana SA v Estado
- Commission v Belgium
- Bauhauis v Neverland State
- Commission v Germany
Ford Espana SA V Estado
If the charge is based on the value of the good rather than the cost related to the service it will be considered a CHEE
Commission v Belgium (charges for inspections)
Belgium government contended that charges imposed for inspections were justified on the basis that directive 71/188 provided administrative activity of the state intended to protect public interest it could not be considered a service which benefits the importer
Bauhauis V Netherland State
A cattle dealer sough to be reimbursed for fees he paid for health inspections. He claimed that a refund was due on the basis that the charges amount to a CHEE. He was unsuccessful as the charges were a fee to pay for a service mandated by EU Law.
- Do not exceed the actual cost of inspections
- The inspections in question are obligatory and uniform for all of the products concerned in the community
Commission v Germany
The authorities charged a fee payable on the transit and importation of live animals from other member states to cover the cost of veterinary inspections carried out under directive 81/389. The charges imposed to cover the services mandated by EU law did satisfy the above conditions.
