FREE MOVEMENT GOODS A30 Flashcards
(23 cards)
What is A30 TFEU to do with?
Values of money
What is A34 to do with?
Number of goods
Which case defines ‘goods’?
ITALIAN ART 1968
What was the test established in ITALIAN ART 1968?
- Can it be valued it money?
- Can it be subject to commercial transactions?
What is meant by negative duty?
It prevents states from doing something rather than obliging them to do something
Which is the most famous case for A30
VAN GEND EN LOOS 1963
Case facts of VGEL 1963
- Dutch govt importing chemicals from Germany
- Changed the classification of the goods to raise the tax on them
- Contrary to A12 Treaty of Rome (now A30 TFEU)
Which 2 cases demonstrate it is effect not purpose of the charge that’s relevant?
DIAMONDARBEIDERS 1969
ITALIAN ART 1968
Facts of DIAMONDARBEIDERS 1968
- Belgian govt introduced charge to help workers in the diamond industry
- Even though it was a noble cause still not allowed as it introduced a charge at the border
Facts ITALIAN ART 1968
- To try and prevent loss of their national treasures/ancient art etc Italian govt put up a border charge on such items
- Still not permitted
Which case held charges of equivalent effect as border taxes are also not allowed?
COMMISSION v ITALY 1969
Which case set out stance on border inspection charges?
C v BELGIUM 1983
Explain inspection charges
Often goods are livestock, and are inspected to prevent diseases entering a country
Are allowed because they are compulsory
This benefits the importing country so charge should be paid by them
Optional charges to store livestock etc are also allowed under A30 as they allow degree of discretion
COMMISSION v GERMANY 1987
- Charges imposed by the EU itself are allowed
- They are the same across entire EU = fair
Which article closes the loophole of no border tax, but heavy taxation after entering?
A110 TFEU
What does A110 state?
(1) No discrimination in taxation system between SIMILAR domestic goods and imports
(2) No discrimination between COMPETING domestic goods and imports
Cases for A110(1)
JOHNNY WALKER 1968
C v ITALY 1985
HUMBLOT 1984
JOHNNY WALKER 1986
- Is whiskey similar to French fruit liqueur?
- No they have different alcohol content and are made differently
C v ITALY 1985
- Are bananas a fruit? For purposes of them being similar to other fruits under A110
- Court held they weren’t so higher taxation was allowed
HUMBLOT 1984
- France put charge on cars with larger engines
- Didn’t realise French manufacturers use smaller engines than German manufacturers
- Even though it was an innocent mistake -> the effect was discriminatory so not allowed under A110(1)
Cases for A110(2)
COMMISSION v UK 1983
What is the test for A110(2)
(i) Do the products compete?
(ii) Does tax favour domestic goods over imports?
If yes it is contrary to A110(2)
C v UK 1983
- Distinction was between French wine and English beer, French wine taxed higher
- They do compete in the alcohol market = contrary to A110(2)
