Lecture 3 - Free Movement of Goods

Question 1

what are the 3 pillars of freedom of movement of goods

Answer 1

• removal of custom duties and prohibition of discriminatory taxation art28 and 110
  -prohibition of quantitative restrictions art 34 tfeu
  -prohibition of measure having equivalent effect to quantitative restrictions art 34 tfeu

Question 2

what is the definition of goods

Answer 2

by goods within the meaning of the treaty there must be understood products which can be valued in money and which are capable as such of forming the subject of commercial transactions - case commission v italy

Question 3

what does article 28 tfeu state about duties charges and taxation

Answer 3

28(1) - the union shall comprise a customs union which shall cover all trade in goods and which shall involve the prohibition of
- custom duties on imports and exports
- charges having equivalent effect and;
the adoption of a common customs tariff in their relations with third countries

Question 4

what is the significance of article 30 tfeu

Answer 4

customs duties on imports and having exports and charges having equivalent effect shall be prohibited between member states. this prohibition shall also apply to custom duties of a fiscal nature

Question 5

what is the one exception to article 30

Answer 5

a charge providing a direct benefit to the goods or traders

Question 6

what is the significance of article 110

Answer 6

article 113 tfeu allows for harmonisation of indirect taxation but only with a council unanimous vote

• in practice internal taxation is left to each member state
  -problem is taxation can directly or indirectly hamper the free movement of goods
• solution is article 110 stating “no member state shall impose directly on the products of other member states any internal taxation of any kind in excess of that imposed directly on similar domestic products

Question 7

what is the significance of article 34-35 tfeu

Answer 7

34-35 - quantitative restrictions on imports and exports shall be prohibited

Question 8

what are quantitative restrictions

Answer 8

any measure of a member state that restraints the import, transit or export of a certain good case geddo c2/73

Question 9

what is the significance of the dassonville case

Answer 9

established prohibition of MEEs (these are trading rules enacted by member states which are capable of hindering intra-community trade and are considered measures having an equivalent effect equivalent to quantitative restrictions

Question 10

what is the cassis de dijon principle

Answer 10

introduced the principle of mutual recognition

Question 11

what are the justifications for a measure restricting imports

Answer 11

article 36 tfeu
and indistinctly applicable measures based on mandatory requirements

Question 12

what is the significance of the keck case

Answer 12

set out requirements for selling arrangements
1- the provisions apply to all relevant traders operating in the same territory
2 - the provisions affect in the same manner in law and in fact the marketing of domestic and eu products