Free Movement of Goods Flashcards
What is a quantitative restriction?
A set limit on number of things which come in to a country, in effect restricts imports on trade.
What are measures having equivalent effect to QR?
- Making it difficult, in practice, to bring goods into a country.
- Exampe being excessive border checks at spain-gibraltar border border
What does Article 30 of the TFEU prohibit?
Custom duties on imports and exports and charges having equivalent effect shall be prohibited between Member States
- Fundamental idea of the EU, as a Member cannot charge customs duty
Can EU countries determine their own customs tariff?
NO
- There is a common customs tariff that is fixed by the Council on proposal from the Commission as per Article 31 of TFEU.
- Member States individually do not decide the tariff, it it done collectively by whole EU
What was established in the ‘Van Gend & Loos’ case?
The abolition of customs duties
- National Court must protect rights of individual importer/exporter not to pay charges imposed in breach of the provision set out in the case NOW ART 30
What did the case of ‘Commission v Italy [1969]’ highlight?
- That ANY pecuniary charge, 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 per say, constitutes an MEQR EVEN IF NOT FOR BENEFIT OF THE STATE
What did the ‘Rewe-Zentralfinanz GmbH’ establish?
That the size of charge and what it is called in unimportant
- An examination was conducted to check health of animals
- Charge was due to experts being consulted
HELD - unlawful breach of art 30. Two different changing schemes, does not matter it was an inspection charge
What may be recognised as the four main ‘charges having equivalent effect’ to customs duty?
(1) Size of charge and what it is called immaterial
(2) Use of money raised immaterial
(3) Charge must be based on fact that frontier crossed, not on transport (which may involve crossing frontier
(4) Prohibition also applies to charges on crossing internal boundary between parts of the same state
What did the ‘Sociaal Fonds voor de Diamantarbeiders’ case determine?
Use of money raised is unimportant
- In this case there was a charge for importing diamonds to the Netherlands - not a tax
- money went into a social fund for the welfare of workers
HELD - breach of Article 30, it was a charge on import, an extra obstacle in the eyes of the TFEU.
What was held in the case of ‘Air Liquide Industries Belgium SA’?
That a charge must be based on the fact a frontier is crossed, not on transport (which may involve crossing a frontier)
- There was a tax on motors pumping gas
- Argued that this was a charge having equivalent effect
HELD - it was not, tax did not rise because of import but because they were using the motors
- not triggered by crossing a boundary.
What did the case of ‘Commission v Italy’ say about services rendered?
that in circumstances where you may be providing a service the a charge may be imposed, if for the cost of the service which you are providing.
Name the two contrasting cases in which a permissible charge was allowed in one and not the other.
- Commission v Germany [1988] - charge allowed for veterans inspection which was required by European Law
- Commission v Italy (1989) - charge NOT allowed as the chargee= imposed was for opening customs post during business hours.
- not accepted as this was no special service just normal practice.
What does Article 31 of TFEU state?
Common Customs Tariff duties shall be fixed by the Council on a proposal from the Commission.
Once tariff is paid and goods enter EU, can an additional charge be placed on them?
NO
Once goods from Non-EU Countries are in and have paid the EU tariff, they have right of free circulation
What does Article 110 prohibit?
Prohibits discrimination in taxes between domestic and imported products
- direct or indirect
