Internal Market and Free Movement of Goods Flashcards
Which article establishes a customs union?
A28
What does A30 do?
Abolishes customs charges on imports and exports
Article 30 is to be interpreted strictly- case on attempt to circumvent law on charges
Case 24/68 Commission v Italy- ‘the statistical levy’
Any charge however small- case law
Joined Cases 2&3 69 Sociaal Fonds voor de Diamantarbeiders v Chougal Diamond co [1969]- 0.33% of the value of each imported diamond
whatever its designation- case law
Casе 7/698 Commission v Italy; Case 132/82 Commission v Belgium
Imposed unilaterally, by reason of the fact that they cross a frontier- case law
Case C-163/90 Legros- even internal borders count
What are the exceptions to the rule abolishing customs?
A charge is not a CEE if it is:
- a payment for genuine administrative services
- fulfilment of mandatory legal requirements - health and safety obligations
-an internal taxation
A fulfilment of mandatory legal requirements- case law
Case 18/87 Commission v Germany
What are the requirements for the exception of fulfilment of mandatory legal requirements?
not to exceed the actual cost of the inspection
be obligatory and uniform for all products across the EU
be prescribed in EU law (not national)
Which article is mutually exclusive ton A30 and why?
A110- higher rate of tax charged on goods when they are placed on the market is not an A30 issue- it only applies when the border is crossed
Why is the difference between A30 and A110 important?
a30- full remedy
a110(1)- equalize tax
a110(2)- eliminate protectionist effect
What is the purpose of A110(1)?
Outlaws discriminatory taxation between similar national and MS products
Case law on discriminatory internal taxation- A110(1)
Case 112/84 Humblot- annual car tax based on power rating- indirect
Case C-302/00 Commission v France- dark tobacco is taxed more than light
Case law on ‘similar’ products- A110(1)
broad interpretation- Case 106/84 Commission v Denmark- grape wine and fruit wine are similar
Case 243/83 Johnnie Walker- whiskey is not similar to fruit wine
Case law on lack of objective justification- A110 (1)- PROPORTIONATE POLICY REASONS
Case 140/79 Chemial Farmaceutoci- reserve materials needed for more important economic uses
Case 196/85 Natural Sweet Wines- provide fiscal incentives for production in areas with difficult growing conditions
What is the purpose of A110(2)?
Outlaws taxation that indirectly protects national products- cannot be justified by objective criteria
Case law on customs duties- clue: direct effect
Van Gend en Loos (Legros)
What is the purpose of Article 34?
Prohibits quantitative restrictions on imports and all measures having equivalent effect
What is a quantitative restriction?- case law
Case 2/73 Geddo- measures which amount to total or partial restraint
Case 34/79 Henn & Darby- an outright ban
What are measures that have an equivalent effect to quantitative restrictions? +CASE LAW- A34
border measures- Dassonville [1974]
product requirements- Cassis de Dijon [1979]
selling arrangements- Keck [1993]
restrictions on use- Commission v Italy [2009]
Distinctly applicable measures (Dassonville) and indistinctly (Cassis de Dijon) how do they differ?
Distinctly- can be justified under A36
Indistinctly- can be justified under A36 and by rule of reason
Restrictions on Sunday trading hours were held to be an MEQR
Case 145/88 Torfaen v B&Q- this is problematic as they are clearly not aimed at imports or even discriminatory
What are the two conditions established which prevent a selling arrangement from being an MEQR?- Keck
- applies to all relevant traders operating within the national territory
- imported and domestic products are affected in the same manner
What are the criticisms of Keck?
No clear definition of selling arrangements
Unworkable distinction between product req and selling arrangements
