Free movement of goods 1 Flashcards
What article prohibits custom duties and charges having equivalent effect?
Article 30
What article prohibits discriminatory tax?
Art 110
Describe the case of Comm v Italy
Italy imposed export duty for Italian art leaving the country. Wasn’t intended to create duty, intended to protect artistic heritage, however still violates Article 30, as duty imposed for crossing border.
Describe Comm v Italy (Statistical levy)
Italian gave people some statistics when entering country, but people had to pay. Not optional, therefore CEE, therefore violates article 30.
Comm v Belgium (Customs Warehouses)
Belgium insisted on storing peoples’ goods in return for charge. This is CEE so violates artiel 30
Diamantarbeiders
Charge levied against diamonds, on importation of diamonds. Non-protectionist but still violates article 30. SHould have made charge at taxation stage, not frontier stage, as this targets the importer/exporter.
What are the exceptions to article 30
- General system of internal dues systematically applied to imported & domestic products alike
- Fees for services rendered to importer
- Charges for mandatory inspections
What is the authority for systematically applied imported and domestic products alike?
dansk Denkavit
What is an example of an imported charge, but no domestic charge?
Bresciani - Animal hides, only importers had to pay this tax
What is an example of an imposed inspection?
Comm v Netherlands - Must be EU implemented, must not be profitable, obligatory, promote free movement of goods
Article 110 relates to what?
Internal taxation which is imposed unfairly on imported goods, as compared to domestic goods.
Is article 110 directly effective?
Yes - Lutticke
What is a genuine tax?
Commision v France (repographic Machienry) - a general system of internal dues applied systematically to categories of products irrespective of origin
John Walker (Fruit Liquors and Spirits) describe
France imports more spirits than fruit liquors and taxes spirits higher. Why tax differently significantly different? Yes as made differently, different alcohol content etc.
Comm v Denmark
Taxed wine higher than fruit based alcohols. Not fair as similar alcohol content and production process. Court held similar so cant have different taxation.
Discriminatory tax is what
Where less favourable treatment is given to imported product based on its origin
Comm v Italy (regenerated oil)
Regenerated oil taxed lower, but only available to domestic regenerated oil as Italians claimed couldn’t prove imported oil was regenerated. Argument not upheld, held to be discriminatory tax.
Indirect discriminatory taxation - authority
Nadasdi and nemeth - Don’t look at what it says, look at effect of tax. Imported cars must be registered, so more expensive so indirectly discriminatory.
Humblot
Taxed 1.6 capacity 5 times higher than lower than 1.6. All French cars 1.6 or under. Therefore indirectly discriminatory tax. Disproportionate aim of tax. WOuld be allowed if steps were incremental.
Commision v Italy
Charged higher tax for synthetic alcohol, lower for natural. Domestic alcohol generally natural, imported generally synthetic. Justified on the basis of economics and emissions. Held not discrimnatory as justififed.
Comm v Greece
Incremental tax rises on car size, proportionate, so therefore justified, although effect of tax was discriminatory.
Cannot have prohibitive tax on one non-similar product which is in competition with a domestic product. What is authority?
Commision v France
Other cases demosntrating prohibitive taxation on non-similar products
Commision v UK (Beer v wine)
Commision v Belgium (Beer v Wine)
Commision v UK (Beer v Wine)
Are beer and wine in competition, as taxed differently. UK imports more wine than beer. Wine tax was previously higher, but brought down to meet beer price due to judgment that previous taxation was discriminatory
Co-operativa Co-Frutta
Tax on bananas but not on other fruit. Italy claimed they didn’t make bananas to can’t be protectionist. However do produce fruit which is in competition to banana so higher tax on bananas s protectionist in favour of Italian fruit.
