This is an extract of our Free Movement Of Goods I document, which we sell as part of our GDL EU Law Notes collection written by the top tier of Cambridge/Bpp/College Of Law students.
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[FREE MOVEMENT OF GOODS I: ARTICLES 28-30 AND 110 TFEU]
A26(2) TFEU: 'the internal market shall comprise an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured in accordance with the provisions of the Treaties' - 4 essential Freedoms of the internal market
Goods defined very broadly - Commission v Italy ('Italian Art' case): goods = 'can be valued in money and which are capable, as such, of forming the subject of commercial transactions'
Rationale for FMG - removal of obstacles to the free circulation of goods btw MS: customs union comprising 2 principles (A28(1)TFEU): a free trade area, and the charging of a 'common customs tariff on goods from outside EU
1. Article 30 TFEU: prohibition of customs duties and charges having equivalent effect (pecuniary);
2. Article 110 TFEU: prohibition of discriminatory taxation (Pecuniary)
3. Articles 34, 35 and 36 TFEU: prohibition of quantitative restrictions + all measures having equivalent effect (34, 35) and permissible derogations from this prohibition (36) (non-pecuniary) Article 30 TFEU: Customs duties and charges having equivalent effect 'Customs duties on imports and exports and charges having equivalent effect shall be prohibited btw MS. This prohibition should also apply to customs duties of a fiscal nature' DE: A30 has DE (Van Gend en Loos) - VGL was able to invoke A30 to argue that customs duty was impermissible Customs Duties: make imported goods more expensive relative to domestic goods: what matters is purpose - not effect - in the Italian Art case: Italian tax on the export of artistic heritage solely aimed at its retention was illegal as imposing duty on export of goods Charges having equivalent effect: defined in Commission v Italy ('Statistical Levy'): Italy imposed levy on imports/exports for the purpose of collecting statistical material which it claimed was benefiting traders: statistics were too general to be of benefit - no genuine benefit derivedA pecuniary charge, however small: even a nominal charge (in Statistical Levy it was only 10 lire)Regardless of its designation and mode of application: the label that a MS attaches irrelevantEven if the charge is non-protectionist: In Sociaal Fonds voor de Diamantarbeiders v Chougol Diamond Co: charge on diamonds was a CEE even though Belgium didn't produce diamonds - prohibited regardless of purpose
Charges that do not constitute a customs duty or a charge having equivalent effect: in some circumstances a charge on imports will not constitute a customs duty or CEE: outline by CJ in Commission v Germany: 1) Internal duesIf this applies then tax will be evaluated under A10 rather than 30 as it will be an internal tax - Dansk Denkavit ApS v Danish Ministry of Agriculture: charge levied to fund cost of checking imported samples of foodstuffs for quality 1
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