Free Movement of Goods pdf PDF

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Summary

Free Movement of GoodsRecovery of Unlawful ChargesThe general principle is that a member state must repay charges that have been unlawfully levied. An exception to this rule for circumstances in which the trader has passed on the loss to customers, since reimbursement could lead to the trader being ...

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The union shall comprise a customs union which shall cover all trade in goods and which shall involve the prohibition between member states of customs duties on imports and exports and of all charges having equivalent effect, and the adoption of a common customs tariff in their relations with third countries The Court made it clear from the outset that the application of what is now Article 30 TFEU depends upon the effect of the duty or charge and not on its purpose

The cogent reasoning in Humblot provides a good example of the ECJs determination to catch inirect as well as direct discrimination

Case 112/84 Humblot v Directeur des Services Fiscaux [1985] ECR 1367

Article 110(1) covers indirect as well as direct discrimination

Article 28(1) TFEU foundational provisi part of the treaty

Customs duties on imports and exports and charges having equivalent effect shall be prohibited between Member States. This prohibition shall also apply to customs duties of a fiscal nature

Article 30 TFEU relate customs duties and ch equivalent, whether co imports or exports, wit distinction drawn as to such duties were impo

Articles 28-30 are designed to prevent customs duties or charges equivalent thereto, from impeding the free flow of goods. Article 110 prevents the provisions from being undermined and demands complete neutrality of internal taxation as regards domestic and imported products.

The aim of Article 110 i prevent the objectives 28-30 from being unde discriminatory internal

Article 30 TFEU prohibits n just customs duties but also charges having an equivale effect (CEE). The reason is obvious. It is designed to c protectionist measures that create a similar barrier to tr to customs duties stricto se It is unsurprising that the E has interpreted the term expansively. The court reiterated its ruling that customs duties were prohibited irrespective of the purpose for which the duties were imposed and irrespective...