Union douanière Flashcards
Union douanière = un accord entre deux ou plusieurs pays visant à supprimer les barrières commerciales et à réduire ou éliminer les droits de douane. Les membres appliquent un tarif extérieur commun aux importations
Zone de libre-échange = type de zone économique avec une réglementation spécifique et non-soumises à des droits de douane, mais on ne va pas avoir de tarif douanier commun
GATT = agreement between 23 nations in 1947. Purpose was substantial reduction of tarifs and other trade barriers. Remained in effect until 1995 WTO established, 123 nations. GATT framework still in effect.
Favours regional trade agreements, like the zone de libre-échange continentale africaine. like an agreement between EU and third party member state like the UK
The EU is a marché intérieur = un marché unique dans lequel la libre circulation des biens, des services, des capitaux et des personnes est assurée, et dans lequel les citoyens sont libres de vivre, travailler, étudier etc
Implique un apport humain et capital. L’UE dès la CECA se construit sur une indépendance et cette volonté de créer une solidarité qui se veut économique. The Single European Act 1986 was the first major revision of the 1957 Treaty of Rome. The Act set the European Community an objective of establishing a single market by 31 December 1992. Aimed at reducing a large number of borders. Il faut faire en sorte que les Etats abandonnent les prérogatives. Il faut envisager que ce marché intérieur est toujours un phénomène en approfondissement, il s’agit d’une construction évolutive qui tend à se perfectionner.
COSTA v. ENEL and VAN GEND EN LOOS recalls the principle of primacy of EU law and its direct effect. In the internal market, there is a desire to unify the meaning. Unify= same for all, harmonise= aiming at the same objective/result.
Fundamental character of market is controlled by the Court and the European institutions by means of an instrument: autonomous definitions = avoiding the relativity of concepts. The Court defines concepts by issuing judgments. The terms must be the same in all countries in order to ensure the internal market. No relativity or subjectivity of concepts and terms.
A security aspect is added, concerning immigration, asylum and intelligence issues.
We therefore have a very present security dimension in the Customs Union and the internal market. There is therefore a responsibility between states.
Goods: a product that can be valued and that can be sold, bought or given away. Defined by the judgment of the Commission of the European Communities v Italian Republic of 1968.
La marchandise intègre tout ce qui est produits industriels et manufacturés et ce qui est issu de l’agriculture et de la pêche dans l’arrêt Commission contre Italie, il s’agissait d’œuvres d’art.
L’affaire Goudouine de 1978: les contrefaçons et les stupéfiants ne sont pas des marchandises
For a good to enter the Customs Union Tariff, it must first be identified as a good and then associated with an unchangeable rate according to the characteristics attributed to the goods, called TARIC = Common Customs Tariff. In order to apply the rate, a transaction value is added, i.e. the price paid or to be paid to obtain the cargo
It is to this price that the rate will be applied. The rate varies according to the origin of the goods. So there will be a preferential tariff or special tariffs
We have not put in place anti-dumping duties (customs duties).
Most often, an anti-dumping measure consists of imposing an additional import duty on the product under consideration from the exporting country concerned in order to bring the price closer to “normal value” or to eliminate injury to the domestic industry of the importing country.
CJCE, 8 mars 2007, Thomson
Ultimately we are going to look for a qualitative assessment of the product. What we are going to look at is where there has been substantial modification of the exported product. We will apply the preferential tariffs of the country in which this modification was applied. Article 24 of the CCC states that goods, where 2 or more countries are involved in their production, originate in the country where the last substantial processing or working took place – concept of origin of goods.
CJUE, 17 novembre 2009, Regione Sardegna
‘The justification for a restriction on the fundamental freedoms guaranteed by the EC Treaty presupposes that the measure at issue is suitable for securing the attainment of the objective which it pursues and that it does not go beyond what is necessary in order to attain the objective pursued’… ‘if it genuinely seeks to achieve it in a consistent and systematic manner’
Restriction on freedom to provide services resulting from the regional tax on stopovers cannot be justified, since the tax is based on a differentiation between persons which is not connected to the environmental objective.