Imports and Customs Duties

Question 1

Article 30 TFEU

Answer 1

Ban on customs duties on imports, exports and CEEs.

Question 2

Van Gend en Loos

Answer 2

Customs charge = 8% on urea-formaldehyde.

Question 3

Case 24/68 Commission v Italy

Answer 3

Italy imposed levy on exports, supposedly to collect statistics. Defines a CEE: any pecuniary charge however small… by reason of the fact that they cross a frontier.

Question 4

Diamantarbeiders

Answer 4

The amount of the charge does not matter, any amount can discourage or prevent trade and thus be an obstacle. 0.33% of the value of each diamond - the purpose also does not matter, as the charge was going to the social welfare of workers.

Question 5

Case C-132/80 United Foods v Belgium and Case 132/82

Answer 5

‘Health inspection’ charge levied at the border was still found to be a CEE.

Question 6

Case 132/82 Commission v Belgium

Answer 6

Customs warehouse storage charge was a CEE.

Question 7

Legros

Answer 7

‘By reason of the fact that they cross a frontier’ = not just external borders: includes local or domestic frontiers’. Mainland France to overseas France.

Question 8

Showing that the charge is not a customs charge or a CEE.

Answer 8

1) The charge was a payment for genuine administrative services.
2) Fulfilment of mandatory legal requirements.
3) Charge is actually an example of internal taxation, TFEU 110.

Question 9

Commission v Italy Warehousing Case

Answer 9

Paying for out-of-hours customs checks would be a service but it was required anyway by law so CEE. It is not a CEE if ‘the charge in question is consideration for a service actually rendered to the importer’ and is of an amount commensurate with that service.

Question 10

Case 18/87 Commission v Germany

Answer 10

The charge must: not exceed the actual cost of sections; be obligatory across the EU, be prescribed in EU law, promote the free movement of goods. Germany relied on this principle; was not a CEE to charge importers for a livestock inspection required by Directive 81/389.

Question 11

Case 46/76 Bahuis

Answer 11

Was not prescribed in EU Law, the Dutch charge was due to Dutch law.

Question 12

Article TFEU (Charge was actually an example of internal taxation).

Answer 12

Ban on internal taxation on products of other Member States in excess of similar domestic products.
110(1) outlaws discriminatory taxation between similar national and Member State products.
110(2) outlaws discriminatory taxation between national and member state products which are not ‘similar’ but are in competition with one another.

Question 13

Humblot

Answer 13

110(1) indirect discrimination. Annual car tax based on the power rating of your car. Ratings above 16CV were taxed more highly, but no French car had a rating above 16CV.

Question 14

Commission v France (Tobacco)

Answer 14

Dark tobacco is taxed more highly than light tobacco, and France imports all its tobacco.
110(1)

Question 15

Johnnie Walker

Answer 15

Whisky and fruit wine are not similar - court assessed their social functions.
110(1)

Question 16

Commission v Denmark

Answer 16

Grape wine and fruit wine are similar products. Similar origins, method of manufacture, taste, and use.
110(1)

Question 17

Bergandi

Answer 17

Yes they are similar, but there is a good reason to tax them differently. Discouraged gambling by levying different taxes on different machines.
110(1)

Question 18

Case C-168/78 Commission v France

Answer 18

France taxed grain spirits more highly than fruit spirits. CJEU ruled they may not be similar but are certainly in competition.
110(2)

Question 19

Case 170/78 Commission v UK

Answer 19

UK wine taxed more highly than beer, allowed as not in competition.
110(2)