Free mOVEMENT OF gOODS Flashcards
Commission vs Italy Italian Art Case
Italian tax on the export of objects of artistic, historic, archaeological and ethnographic interest
Held: Unlawful customs duty, did not matter what the reason was. Products = “products which can be valued in money and which are capable, as such, of forming the subject of commercial transactions.”
Sociaal Fonds voor de Diamantarbeiders
Levy on imported diamonds to fund benefits for diamond workers
Held: Unlawful CEE = even if non-protectionist and product charged is not in competition with any domestic product
Commission v Germany (Animal Inspections)
The German government charged a fee to cover the
costs of veterinary inspections on imported live animals. Used this to identify four requirements that need to be fulfilled for an inspection charge not to constitute a CEE:
-The charge must not exceed the actual costs of the inspections.
-The inspections must be obligatory and uniform for all the relevant products in the
Union.
-The inspections must be prescribed by EU law in the general interest of the
Union.
-The inspections must promote the free movement of goods, in particular by
neutralising obstacles that could have arisen from unilateral inspection measures.
Lutticke [1966]
Article 110 has direct effect.
Commission v Italy (Statistical Levy)
Small 10 Lire fee to fund compilation of statistics
Held: Unlawful CEE = a pecuniary charge, no matter how small. Charge not within Art. 30
if consideration for a specific service actually rendered Charge is proportionate to the costs of the service provided
Bresciani
Charge not within Art. 30 if consideration for a specific service actually rendered: Trader has requested the service
Trader specifically benefits from the service
Commission v Belgium (Customs Warehouses)
Charge not within Art. 30 if consideration for a specific service actually rendered: Trader has requested the service
Commission v Netherlands
Inspections allowed when required by international treaty
Commission v France (Levy on Reprographic Machinery)
A tax governed by article 110 is a general system of internal dues applied systematically and in accordance with the same criteria to domestic products and imported products alike. Any such tax is permissible unless it is protectionist or discriminatory against imports. CEEs are only borne by imported products.
John Walker Ltd (Fruit Liquors and Spirits)
Danish whisky tax higher than on fruit liqueur. Not similar. Production method was wholly different. Consumption patterns not sufficient to render them similar. Characteristics for similar goods determined objectively. Needs are determined from point of view of consumer.
Commission v Denmark (Fruit and Grape Wines)
Wine made from grapes and wine made from fruit taxed differently. Held to be similar goods. Met same needs for consumer- refreshments at meal times. Method of manufacturing was identical.
Commission v Italy OIL
Lower tax on sale of regenerated oil than that imposed on normal oil, but only for domestic products. Imported regenerated oil still paid higher tax. Discriminatory tax, example of direct discrimination tax in breach of article 110.
Humblot v Directeur des Services Fiscaux
Humblot paid higher tax on bigger engine. French cars did not have large engines so the tax was indirectly discriminatory against imported cars. Tax increase was disproportionate to engine size increase. An incremental tax would not have been discriminatory
Commission v Greece
Taxes on cylinder capacity of car, social policy allowed tax increases discouraging purchase of cars with larger cylinders and so was not discriminatory even though only smaller cylinder cars were produced in Greece.
Chemial Farmaceutici
High tax on synthetic alcohol, mainly imported, was not indirectly discriminatory as it promoted agricultural production and environmental benefits
Commission v UK (Wine and Beer)
Wine and beer in competition even though not similar. Tax on wine made it expensive to consume. Tax policies of member states should not crystallise consumer habits and custom to the advantage of national industries.
Rewe-Zentrale v Hauptzollampt
Test for similar goods is whether at the same stage of production or marketing the products had similar characteristics and met the same needs from point of view of consumer.
Art. 34 and 35 TFEU
Art. 34 TFEU (imports) “Quantitative restrictions on imports and all measures having equivalent effect shall be prohibited between Member States.”
Art. 35 TFEU (exports)
Art. 36 TFEU
Art. 36 TFEU: Derogations from Arts 34 and 35
Quantitative restrictions
Geddo v Ente Nazionale Risi [1973]: “…a total or partial restraint… of imports, exports or goods in transit”
R v Henn & Darby: Includes a ban
International Fruit: Includes a quota
MEQRs
Dassonville: “All trading rules…capable of hindering, directly or indirectly, actually or potentially, intra-Community trade”
Directive 70/50 (only applies to pre-EEC Treaty measures)
Distinctly applicable MEQRs, Art. 2: do not apply equally to domestic and imported goods.
Indistinctly applicable MEQRs, Art. 3: apply equally to domestic and imported goods
Indistinctly applicable MEQRs
Firma Denkavit: Additional requirements on imports (Vetenary inspection and heat treatment om stuffed animal products)
Dassonville: Restricting channels for imports (Scott Whiskey, Belgium required a certificate)
Commission v Ireland or Buy Irish, MEQR campaign promoting Irish made goods at the expense of exports. Giving preference to domestic goods,
Irish Souvenirs, Ireland required all jewellery to have a country of origin stamped on it. Giving preference to domestic goods,
Distinctly applicable MEQRs
Applicability of Art. 34 confirmed in Cassis de Dijon: Min alcohol level required o be sold in West Germany, amounted to MEQR against a French liqueur with a lower alcohol level. Had to be sold because it was already being lawfully sold in France. First Cassis Principle.
Art. 36: Not Arbitrary Discrimination
Henn & Darby: Ban on a type of pornographic material
Conegate v HM Customs and Excise Commissioners: Attempt to ban a type of sexual aid, dismissed as similar was already being made in UK
