SCHEME: FINANCIAL RESTRICTIONS
ARTICLE 28-29 TFEU:
Article 28 -> Union shall comprise customs union (…) prohibiting customs duties on imports and exports
and all chares having equivalent effect (+ common tariff in relation with third countries)
Article 29 -> on products coming from 3rd countries in free circulation [TARIC]
No extension of cu benefits for 3d countries:
CJEU Bouhelier
CJEU EMI
CJEU Polydor
ARTICLE 30 TFEU:
(Prohibition of Duties & Charges having equivalent effect)
Vertical direct effect: Van Gen den Loos
Horizontal direct effect: Dubois
DEFINITION OF ‘GOODS’:
“All products which can be valued in money and which are capable of forming the subject of a
commercial transaction” CJEU Commission v Italy (Art Treasures)
EXCLUSION of CJEU Jagerskiold v Gustafsson: Fishing License
CJEU Schindler: Lottery Tickets even if they fall under the definition of ‘goods’
PROHIBITION OF IMPORT DUTIES & CHARGES HAVING EQUIVALENT EFFECT:
CUSTOMS DUTIES IN THE STRICT SENSE: CHARGES HAVING EQUIVALENT EFFECT:
- Financial charges demanded at the time CJEU Commission v Italy (Statistical Levy): Any
or by the reason of the crossing of the pecuniary charge… …which is imposed unilaterally
border (unilaterally applicable) on domestic or foreign goods by reason of the
- Alters the cost price of the product fact that they cross a frontier, and which is not a
(Capolongo) + (VGDL) customs duty in the strict sense constitutes a
charge having equivalent effect
- The focus is on the effect not on the
purpose FE CJEU Sociaal Fonds voor
Diamantarbeiders
- The amount is also not relevant (even if
very low) CJEU Commission v Italy
(Statistical Levy):”…any pecuniary charge,
however small, constitutes a charge
having equivalent effect”
JUSTIFICATIONS:
(Justifications are not present under Article 30 TFEU)
Article 36 TFEU DOES NOT APPLY
CJEU accepts three possible exceptions:
1. When the charge is not 2. When the ‘charge’ is 3. When the ‘charge’ is
a charge but an internal payment for a payment payment for an
tax (not an exception for a service rendered inspection mandated by
question of EU Law
classification) - CONDITIONS: - CONDITIONS:
ARTICLE 28-29 TFEU:
Article 28 -> Union shall comprise customs union (…) prohibiting customs duties on imports and exports
and all chares having equivalent effect (+ common tariff in relation with third countries)
Article 29 -> on products coming from 3rd countries in free circulation [TARIC]
No extension of cu benefits for 3d countries:
CJEU Bouhelier
CJEU EMI
CJEU Polydor
ARTICLE 30 TFEU:
(Prohibition of Duties & Charges having equivalent effect)
Vertical direct effect: Van Gen den Loos
Horizontal direct effect: Dubois
DEFINITION OF ‘GOODS’:
“All products which can be valued in money and which are capable of forming the subject of a
commercial transaction” CJEU Commission v Italy (Art Treasures)
EXCLUSION of CJEU Jagerskiold v Gustafsson: Fishing License
CJEU Schindler: Lottery Tickets even if they fall under the definition of ‘goods’
PROHIBITION OF IMPORT DUTIES & CHARGES HAVING EQUIVALENT EFFECT:
CUSTOMS DUTIES IN THE STRICT SENSE: CHARGES HAVING EQUIVALENT EFFECT:
- Financial charges demanded at the time CJEU Commission v Italy (Statistical Levy): Any
or by the reason of the crossing of the pecuniary charge… …which is imposed unilaterally
border (unilaterally applicable) on domestic or foreign goods by reason of the
- Alters the cost price of the product fact that they cross a frontier, and which is not a
(Capolongo) + (VGDL) customs duty in the strict sense constitutes a
charge having equivalent effect
- The focus is on the effect not on the
purpose FE CJEU Sociaal Fonds voor
Diamantarbeiders
- The amount is also not relevant (even if
very low) CJEU Commission v Italy
(Statistical Levy):”…any pecuniary charge,
however small, constitutes a charge
having equivalent effect”
JUSTIFICATIONS:
(Justifications are not present under Article 30 TFEU)
Article 36 TFEU DOES NOT APPLY
CJEU accepts three possible exceptions:
1. When the charge is not 2. When the ‘charge’ is 3. When the ‘charge’ is
a charge but an internal payment for a payment payment for an
tax (not an exception for a service rendered inspection mandated by
question of EU Law
classification) - CONDITIONS: - CONDITIONS:
