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
