Free movement of goods 1

Question 1

What article prohibits custom duties and charges having equivalent effect?

Answer 1

Article 30

Question 2

What article prohibits discriminatory tax?

Answer 2

Art 110

Question 3

Describe the case of Comm v Italy

Answer 3

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.

Question 4

Describe Comm v Italy (Statistical levy)

Answer 4

Italian gave people some statistics when entering country, but people had to pay. Not optional, therefore CEE, therefore violates article 30.

Question 5

Comm v Belgium (Customs Warehouses)

Answer 5

Belgium insisted on storing peoples’ goods in return for charge. This is CEE so violates artiel 30

Question 6

Diamantarbeiders

Answer 6

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.

Question 7

What are the exceptions to article 30

Answer 7

1. General system of internal dues systematically applied to imported & domestic products alike
2. Fees for services rendered to importer
3. Charges for mandatory inspections

Question 8

What is the authority for systematically applied imported and domestic products alike?

Answer 8

dansk Denkavit

Question 9

What is an example of an imported charge, but no domestic charge?

Answer 9

Bresciani - Animal hides, only importers had to pay this tax

Question 10

What is an example of an imposed inspection?

Answer 10

Comm v Netherlands - Must be EU implemented, must not be profitable, obligatory, promote free movement of goods

Question 11

Article 110 relates to what?

Answer 11

Internal taxation which is imposed unfairly on imported goods, as compared to domestic goods.

Question 12

Is article 110 directly effective?

Answer 12

Yes - Lutticke

Question 13

What is a genuine tax?

Answer 13

Commision v France (repographic Machienry) - a general system of internal dues applied systematically to categories of products irrespective of origin

Question 14

John Walker (Fruit Liquors and Spirits) describe

Answer 14

France imports more spirits than fruit liquors and taxes spirits higher. Why tax differently significantly different? Yes as made differently, different alcohol content etc.

Question 15

Comm v Denmark

Answer 15

Taxed wine higher than fruit based alcohols. Not fair as similar alcohol content and production process. Court held similar so cant have different taxation.

Question 16

Discriminatory tax is what

Answer 16

Where less favourable treatment is given to imported product based on its origin

Question 17

Comm v Italy (regenerated oil)

Answer 17

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.

Question 18

Indirect discriminatory taxation - authority

Answer 18

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.

Question 19

Humblot

Answer 19

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.

Question 20

Commision v Italy

Answer 20

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.

Question 21

Comm v Greece

Answer 21

Incremental tax rises on car size, proportionate, so therefore justified, although effect of tax was discriminatory.

Question 22

Cannot have prohibitive tax on one non-similar product which is in competition with a domestic product. What is authority?

Answer 22

Commision v France

Question 23

Other cases demosntrating prohibitive taxation on non-similar products

Answer 23

Commision v UK (Beer v wine)

Commision v Belgium (Beer v Wine)

Question 24

Commision v UK (Beer v Wine)

Answer 24

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

Question 25

Co-operativa Co-Frutta

Answer 25

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.