Customs Duties And Charges Having Equivalent Effect Flashcards
Where do you find the prohibition of customs duties and CEEs?
Art 30 TFEU
Where do you find the definition of a customs duty?
It is not in Art 30 TFEU so you use the ordinary meaning of customs duty in international trade.
What is the ordinary meaning of customs duty?
A tax levied on imports by customs authorities of a country to raise state revenue, and/or protect domestic industries. It is generally based on the value of goods or upon the weight, dimensions or some other criteria of the item.
Which case defines what a charge having equivalent effect (CEE) is?
Commission v Italy (Statistical Levy) [1969]
What is the definition of a CEE?
‘…any pecuniary charge, however small and whatever its designation and mode of application, which is imposed unilaterally on domestic or foreign goods by reason of the fact that they cross a frontier, and which is not a customs duty in the strict sense’
Commission v Italy (Statistical Levy) [1969]
Is the prohibition of customs duties and CEEs under Art 30 TFEU absolute?
Yes. There are no justifications.
Which case established that a customs duty on the export of cultural treasures where not justified by an attempt to preserve cultural heritage?
Commission v Italy (Art Treasures) [1968]
Which case established that a special import duty levied on the issue of import licences for gingerbread to equate the price of foreign products with Belgian products was a CEE?
Commission v Luxembourg and Belgium (Gingerbread) [1962]
Which case established that even when the charge levied was not protectionist and was for a benevolent purpose, it would still be considered a CEE?
Diamond Workers [1969]
Purpose was to set up a social fund for workers in Belgian diamond industry.
What are the three types of permissible charges that will not result in a breach of Art 30 TFEU?
(1) Fees for a genuine service that directly benefits importers
(2) Fees required by Union law
(3) Charges as part of internal taxation
Which case established that a permissible charge, as a genuine service that directly benefits importers must be proportionate to the service rendered?
Ford España SA v Estado español [1989]
Cost based on value of goods (not cost of service) was not proportionate.
What did the CJEU rule in Commission v Belgium (Customs Warehouses) [1983]?
First charge, which was compulsory charge for storage of goods whilst completing customs formalities, was a CEE.
Second charge, optional charge to keep goods in storage for additional period after inspection, was a genuine service.
What did the CJEU rule in Bresciani [1976]?
Benefit of charge for a genuine service must relate directly to the specific importer and not the general public.
Cow hide quality inspection charge.
In which case did the CJEU rule that a charge levied for the collection of statistical data was not a genuine service that directly benefitted the importer, but that it benefitted the general public?
Commission v Italy (Statistical Levy) [1969]
In which case did the CJEU rule that fees required by Union law for mandatory health and veterinary inspections on live animals would not be CEEs as long as the charge did not exceed the actual cost of inspection?
Bauhuis v Netherlands [1977]
