Goods Flashcards
Two aspects of the customs union
Internal aspect - no restrictions on trade between MS
External aspect - common customs tariff for goods imported into MS from third country
How much discretion do MS have once an area has been harmonised
None
Obstacles to free movement
Tariff barriers to trade
Non tariff barriers to trade
Discriminatory taxation
What are the types of tariff barriers to trade and which article prohibits them
Prohibited under article 30 TFEU
Customs duties and CEE to CD - charges imposed due to goods crossing frontier
Can customs duties or CEE to CD ever be justified
Customs duties never justified
CEE may be justified if in return for service of benefit and proportionate to value of service
Is indiscriminatory taxation lawful
Yes
Two rules against discriminatory taxation
110(1)- prohibits taxes on imported products higher than taxes on similar domestic products
110(2)- where national and imported products are in completion, cannot take to give advantage to national product
Similar - meaning
Comparable use and characteristics
Competition - meaning
Degree is substitution
Can discriminatory tax ever be justified
Directly discriminatory - no
Indirectly discriminatory - yes
What articles prohibit non- tariff barriers
34- imports
35- exports
Types of non-tariff barriers
Quantitive restrictions
MEE to QR
What are MEE to QR
Dassonville formula - any rule capable of hindering directly or indirectly, actually or potentially inta-community trade
What are the two types of MEE to QR
Distinctly applicable measures - apply differently to imports and national products
Indistinctly applicable measures - apply the same to imports and national products
Can MEE to QR ever be justified
If distinctly applicable they cannot be justified
If indistinctly applicable they can be justified by a mandatory reason