Free movement of goods (articles 30 and 110 TFEU) Flashcards
1
Q
When is a customs duty prohibited?
A
2
Q
When is an internal tax prohibited?
A
3
Q
What is the test to determine whether something is a customs duty or an internal tax?
A
4
Q
What is the definition of a charge having equivalent effect to a customs duty?
A
5
Q
Is the purpose of a charge relevant to whether it is a prohibited customs duty?
A
6
Q
What are the two exceptions to the prohibition of customs duties?
A
7
Q
What is a ‘similar good’ in the context of article 110?
A
8
Q
What is the test for a tax on goods which are not similar but indirectly protect domestic goods?
A
