Tarrif Barriers To Trade (Prohibited By Article 30 and 110 TFEU)

Question 1

Tariff barriers to trade are prohibited by…

Answer 1

Article 30 TFEU

Question 2

Tariff Barriers to trade are…

Answer 2

Import or export restrictions involving payments of money
They include customs duties and charges having equivalent effect to customs duties (CEE)

Question 3

Customs duty has two defining elements…

Answer 3

Referred to in Diamonds
- pecuniary change (payment of money)
- imposed on goods because they cross a border
- can never be justified and infringe Article 30

Question 4

A CEE is…

Answer 4

Also referred to in Diamonds
“Any pecuniary change imposed on goods by reason of the fact that they cross a frontier and which is not a customs duty in the strict sense”
- they dont need to be protectionist to be a breach
- can fall outside Article 30

Question 5

Charges for services rendered escape Article 30 when…

Answer 5

the service must be of direct benefit to the importer and the charge must be proportionate to the value of the service

Question 6

Direct Discrimination is…

Answer 6

measures that openly tax imported and domestic goods at different rates
- it always breaches Article 110

Question 7

Indirect Discrimination is…

Answer 7

measures that appear not to discriminate between imported and domestically produced goods but nevertheless has a discriminatory effect
- can be objectively justified

Question 8

Article 110(1) prohibits…

Answer 8

the differentail taxation of ‘similar’ products, which mean similar charcteristics nd comparagble use
consequence: equalize taxation

Question 9

Article 110(2) says..

Answer 9

when imported and domestic goods are not similar, but in competition with each other, national taxation must not give an advantage to the domestic product
case: Commission v. UK (1983)
consequence: remove protective element