FREE MOVEMENT GOODS A30

Question 1

What is A30 TFEU to do with?

Answer 1

Values of money

Question 2

What is A34 to do with?

Answer 2

Number of goods

Question 3

Which case defines ‘goods’?

Answer 3

ITALIAN ART 1968

Question 4

What was the test established in ITALIAN ART 1968?

Answer 4

• Can it be valued it money?

- Can it be subject to commercial transactions?

Question 5

What is meant by negative duty?

Answer 5

It prevents states from doing something rather than obliging them to do something

Question 6

Which is the most famous case for A30

Answer 6

VAN GEND EN LOOS 1963

Question 7

Case facts of VGEL 1963

Answer 7

• Dutch govt importing chemicals from Germany
• Changed the classification of the goods to raise the tax on them
• Contrary to A12 Treaty of Rome (now A30 TFEU)

Question 8

Which 2 cases demonstrate it is effect not purpose of the charge that’s relevant?

Answer 8

DIAMONDARBEIDERS 1969

ITALIAN ART 1968

Question 9

Facts of DIAMONDARBEIDERS 1968

Answer 9

• Belgian govt introduced charge to help workers in the diamond industry
• Even though it was a noble cause still not allowed as it introduced a charge at the border

Question 10

Facts ITALIAN ART 1968

Answer 10

• To try and prevent loss of their national treasures/ancient art etc Italian govt put up a border charge on such items
• Still not permitted

Question 11

Which case held charges of equivalent effect as border taxes are also not allowed?

Answer 11

COMMISSION v ITALY 1969

Question 12

Which case set out stance on border inspection charges?

Answer 12

C v BELGIUM 1983

Question 13

Explain inspection charges

Answer 13

Often goods are livestock, and are inspected to prevent diseases entering a country

Are allowed because they are compulsory

This benefits the importing country so charge should be paid by them

Optional charges to store livestock etc are also allowed under A30 as they allow degree of discretion

Question 14

COMMISSION v GERMANY 1987

Answer 14

• Charges imposed by the EU itself are allowed

- They are the same across entire EU = fair

Question 15

Which article closes the loophole of no border tax, but heavy taxation after entering?

Answer 15

A110 TFEU

Question 16

What does A110 state?

Answer 16

(1) No discrimination in taxation system between SIMILAR domestic goods and imports
(2) No discrimination between COMPETING domestic goods and imports

Question 17

Cases for A110(1)

Answer 17

JOHNNY WALKER 1968
C v ITALY 1985
HUMBLOT 1984

Question 18

JOHNNY WALKER 1986

Answer 18

• Is whiskey similar to French fruit liqueur?

- No they have different alcohol content and are made differently

Question 19

C v ITALY 1985

Answer 19

• Are bananas a fruit? For purposes of them being similar to other fruits under A110
• Court held they weren’t so higher taxation was allowed

Question 20

HUMBLOT 1984

Answer 20

• France put charge on cars with larger engines
• Didn’t realise French manufacturers use smaller engines than German manufacturers
• Even though it was an innocent mistake -> the effect was discriminatory so not allowed under A110(1)

Question 21

Cases for A110(2)

Answer 21

COMMISSION v UK 1983

Question 22

What is the test for A110(2)

Answer 22

(i) Do the products compete?
(ii) Does tax favour domestic goods over imports?

If yes it is contrary to A110(2)

Question 23

C v UK 1983

Answer 23

• Distinction was between French wine and English beer, French wine taxed higher
• They do compete in the alcohol market = contrary to A110(2)