Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

EU LAW > Free Movement Of Goods - FISCAL > Flashcards

Free Movement Of Goods - FISCAL Flashcards

You may prefer our related Brainscape-certified flashcards:
Civil Procedure 1L flashcards MBE flashcards MPRE flashcards
1
Q

Article that sets out the internal market

A

A26(2) TFEU

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

What case defines Goods?

A

Commission v Italy (Italian Art)

GOODS = products which can be valued in money and which are capable, as such, if forming the subject of commercial transactions

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

A28(1) TFEU

A

Customs Union definition:

  • Common customs tariff
  • Free trade area
How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

A30 TFEU

A

Prohibits customs duties and CEEs

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

A110 TFEU

A

Prohibits discriminatory taxation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

A34-36

A

Prohibits quantitive restrictions and measures having equivalent effect (and derogations)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

What case established that A30 has direct effect?

A

VG en Loos

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

Italian Art

A

Tax on the export of objects of artistic, historic etc interest

Safeguarding Italian heritage was seen to hinder export trade in goods

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

What are charges having equivalent effect?

A

Commission v Italy (Statistical Levy)

Levy on all imports and exports for the purpose of collecting accurate statistical data relating to trade patterns

ANY PECUNIARY CHARGE IMPOSED BECAUSE A FRONTIER IS CROSSED

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

Statistical Levy: list of irrelevant considerations

A

1) Size or Charge
2) Origin
3) Mode of application
4) Not imposed for State benefit
5) Not discriminatory or protective
6) Not in competition

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

Which case showed the strictness of what can be see to be seen an CEE?

A

DIAMANTARBEIDERS

  • Charges on diamonds to provide to social security to diamond workers

NOT protectionist

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

Not all charges constitute a customs duty or a CEE. What was this case and what was the list of three things that don’t come under A30?

A

C v GERMANY

1) If it is an internal due - governed by A110 instead
2) If a payment for a service is rendered
3) EU required inspections

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

What case determined that internal dues are governed by A110, NOT A30?

What did it determine about the two articles?

A

LUTTICKE

They are mutually exclusive

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

Payments for services rendered = NOT A30

A

Statistical Levy = NO advantage to importers or exporters

BRESCIANI = cost of vet inspections on cow hides = general interest of public health= not a service

C v BELGIUM (CUSTOMS WAREHOUSE) = service must be provided at the importers request.

Levy for purpose of undergoing compulsory customs clearance operations there = CEE

Charge for temporary storage = NOT

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

C v BELGIUM (CUSTOMS WAREHOUSE)

A

C v BELGIUM (CUSTOMS WAREHOUSE) = service must be provided at the importers request.

Levy for purpose of undergoing compulsory customs clearance operations there = CEE

Charge for temporary storage = NOT

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

EU required inspections = NOT A30

A

C v GERMANY (Animal Inspections)

4 requirements for inspection charge NOT to be a CEE

1) NOT exceed inspection cost
2) UNIFORM on all relevant
3) PRESCRIBED by EU law
4) PROMOTES free movement

17
Q

Can international treaties result in a charge not constituting a CEE?

A

C v NETHERLANDS

Yes - if it is an internationally required inspection

18
Q

A110 and A30 relationship

A

Mutually exclusive and have different effects

19
Q

What are the two different strands of A110?

A

(1) discriminatory taxation on similar goods

2) discriminatory taxation on NON similar goods

20
Q

What case constituted that A110 has direct effect?

A

LUTTICKE

21
Q

What case defined A110?

A

C V FRANCE (REPROGRAPHIC MACHINERY)

“Relates to a general system of internal dues applied systematically to categories of products in accordance with objective criteria irrespective of the origin of the products”

22
Q

Define A110

A

Permissible internal tax as long as there is no discrimination to imports to A110 (paragraph 1 or 2)

23
Q

Differences between A110 and A30

A

A110:

  • internal dues
  • irrespective of origin

A30:

  • crossing a frontier
  • either in domestic exports or foreign imports
24
Q

DANSK DENKAVIT

A

Charge levied to fund the cost of checking samples of imported foodstuffs containing additives

Applied to domestic products through the same criteria = A110 NOT A30

Shows the difference between the two articles

25
Q

Compare DANSK and BRESCIANI

A

B: similar burden BUT they had different charges

26
Q

REPROGRAPHIC MACHINERY

A

A110 applies even when domestic production is negligible or non-existence

France produced 1% of the relevant market

27
Q

What case established A101(1) - SIMILAR GOODS

A

Rewe Zentrale - CDD

  • At the same stage of production or marketing m, did the products have similar characteristics and meet the same needs from the point of view of the consumer?
28
Q

A101(1) - do they have to be strictly identical?

A

No - similar and comparable use

C v FRANCE (SPIRITS)

29
Q

What case determined that A110(1) similarity stemmed from the consumers point of view?

A

JOHN WALKER

30
Q

Similar cases relating to A110(1)?

A

C v DENMARK = Lower tax for fruit wine than grape wine are seen as SIMILAR

JOHN WALKER (DEN) = Higher rate for whisky for fruit wine = NOT SIMILAR

  • looked at product type, manufacturing, alcohol content etc
31
Q

Direct Discrimination of Similar Goods (A100(1))

A

C v ITALY - Regenerated Oil

To avoid discrimination you must treat equally in all taxation procedures

32
Q

INDIRECT DISCRIMINATION of similar goods

A

Effect of discrimination by placing them in a less favourable position (C v DENMARK)

33
Q

Confusion over Indirect Discrimination - progressive rates of tax

A

HUMBLOT - unlawful as it cancelled our competitive advantage of larger engines

C v GREECE - lawful as consumers still had an imported choice that wasn’t discriminated against

34
Q

What did HUMBLOT and GREECE share in common

A

Both based on question of discriminatory effect of tax increase - NOT the magnitude

C v DENMARK = A110 not a basis for centring the excessive was of taxation

35
Q

Can indirect discrimination be justified regarding A110?

A

Yes through objective non-discriminatory basis

CHEMIAL FARMACEUTICI - economic policy objectives - promoting agricultural distillation over petroleum manufacturing

C v GREECE - justified car tax on social policy

36
Q

A110(2)

A

NON SIMILAR GOODS DISCRIMINATION

Need only remove protective effect (not equalise the tax)

C v FRANCE (SPIRITS)

37
Q

C v FRANXE (SPIRITS)

A

Tax on cereal spirits and not on fruit and grape wine = not similar discrimination

Sufficient characteristics to constitute alternative choice for consumers

38
Q

The two cases that showed that beer and wine WERE in competition

A

C v UK (Wine and Beer)

  • Duty on wine had increased 102% compared to 59% beer
  • Cheapest wine and beer in competition
  • lowered wine tax and raised beer tax

C v BELGIUM

  • commission time prove protective nature of a 6% difference in taxation - BUT CONFIRMED THE TWO WERE IN COMPETITION

EU LAW (3 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions