Free movement Flashcards
What does Article 110 TFEU says?
Article 110 TFEU prohibits discriminatory taxation
Paragraph 1: it prohibits foreign goods being taxed in excess of similar domestic goods
Paragraph2: it allows internal taxes that indirectly protect domestic goods by disadvantaging foreign goods (e.g: Uk Beer v Wine)
What does Article 30 TFEU says?
It prohibits custom duties (even of fiscal nature) or charges having equivalent effect on either imports or exports
(Art. 30 doesn’t discriminate between imports and exports)
What are the three integration models and what do they say?
- INTERNATIONAL MODEL –> HOST STATE RULE: The host State can impose all its domestic laws on foreign goods; yet it must not discriminate against imports
- FEDERAL MODEL –> HOME STATE RULE: Principle of Mutual recognition: goods can move freely in the Union, as long as they comply with national laws of their Home State
- NATIONAL MODEL –> all trade restriction that breach a uniform Union standard must be removed
To who do the 4 fundamental freedom (free movement of goods, free movement of people, free movement of service, free movement of capital) apply to?
Only Article that specifies is Art 110 TFEU (prohibits discriminatory taxation) and it refers to MEMBER STATES.
Walrave: free movement of persons and services also extend to private parties when acting like a state. Questo NON VALE per free movement of goods –> Challenged in Fra.Bo Case in which the Court found a private party to be bound by free movement of good)
Which Article applies to protect a foreign good from internal taxation?
Article 110 TFEU
What are regulatory barriers? Which Article talks about them
Regulatory barriers are legal barriers to trade that cannot be overcome by the payment of money. They potentially range from a complete ban on (foreign) goods to the partial restriction of a product’s use.
- Regulatory barriers on IMPORTS are prohibited in Article 34
- Regulatory barriers on EXPORTS are prohibited in Article 35
- Article 36: regulatory barriers could be justified when they provide public interest