Week 6 Flashcards
(9 cards)
Fiscal Barriers to trade
1) Customs duties caught by articles 28-30TFEU
2) Taxes 110TFEU
Non-fiscal barriers to trade
1) Non - tariff barriers to trade. The so - called “product requirement rules” covered by articles 34 to 37TFEU
Custom Duties
Sociaal Fonds : the “diamonds” case
A charge on diamonds was imposed by the Belgian government at the border
There was no diamond industry in Belgium
The charges were used to provide for social funding for several types of workers
The CEE was caught by the Treaty because it imposed additional costs on the imported product rendering its importation more difficulty or costly.
The exception to the rule
Limitations on the prohibition
Application of Article 110TFEU
Overview of relevant provisions
Article 28-30 TFEU catch charges placed as a result of goods crossing a border
Article 110 TFEU catches the national taxation policy of a MS