Chapter 5 & 6 Flashcards
Commission v Italy (“Italian Art”) (1968)
Set the definition for “goods”
Payment for Service Rendered
To the IMPORTER
Bresciani v Amministrazione Italiana felle Finanze
The need to specifically benefit the IMPORTER highlighted
Commission v Belgium (“Customs Warehouses”) (1983)
Service to be provided to the importer AT THE REQUEST of the importer
Commission v Germany (“Animal Inspections”)
NOT a CEE where inspection is requied by the EU Law (in order to promote free movement of goods)
Commission v Netherlands (1977)
Charges for inspections as a result of rules of international treaties NOT CEEs
Artile 110 TFEU
On Discriminatory INTERNAL Taxation
Article 110 TFEU
On Discriminatory INTERNAL Taxation
Article 110 (1) TFEU
On Discrimination
Article 110 (2) TFEU
On Protection
Alfons Lutticke case’s relation to Article 110 (+ Article 30)
Tells us that that they mutually exclusive.
Hence important to at first hand, recognise whether we’re dealing with 1) a charge that is prohibited under Article 30; or 2) a tax that is subject to Article 110
Commission v France (“Repographic Machinery”) (1981)
Defined what is meant by “tax” in Article 110
How strict is Article 110?
Not as strict as Article 30.
Whilst Article 30 is absolute, Article 110 CAN be permissible as long as it does not discriminate against imports under Article 110(1) and is not protectionist under Article 110(2).
How strict is Article 110?
Not as strict as Article 30.
Whilst Article 30 is absolute, Article 110 CAN be permissible as long as it does not discriminate against imports under Article 110(1) and is not protectionist under Article 110(2).
Comparison between CEE Test in Statistical Levy v Internal Tax Test in Repographic Machinery
Shows the particular distinctions between them.
CEE applies jut for the reason of goods crossing the border (hence unilterally on either domestic exports or foreign imports).
internal Tax however applies IRRESPECTIVE OF THE ORIGIN OF THE PRODUCTS
Article 110 (1) TFEU
On Similar Products.
Obliges MS to tax similar imprted and domestic goods in the same way.
Goal to prohibit discrimination.
Commissionv Denmark (1986)
Wine from fruit vs wine from grapes
Humblot v Directeur (1985)
Taxation of Cars
Size of ENGINE
Commission v Geece (1990)
Taxation of Cars.
On CYLINDER capacity
Article 11)92) TFEU
On Non-Similar Products
Prohibits the imposition of any taxation on products imported from other MS which is of such a nature a to afford indirect PROTECTION to domestic products
Article 34 TFEU
“Quantitative restrictions on imports and all measures having equivalent effect shall be pohibited between MS”
- Quantitative
- MEQRs
Commission v Ireland (“Buy Irish”)
Member tates cannot circumvent their obligations under Article 34 TFEU simply by relying on a private company.
Commision v France (“Spanish Strawberries”)
MS will be in breach of its obligations under Article 34 where it has failed to take necessary and appropriate measures to prevent the free movement of goods (inaction)
Geddo v Ente Nazionale Risi (1973)
Defines “Quantitative Restrictions” as Measures which amount to a total OR partial restraint…of imports, exports or goods in transit