😏
Tutorial 1
Lecture
Article 30 TFEU: free movement of goods
crossborder element
goods: anything that has value in money and can be the subject of a
commercial transaction (Commission v Italy- Art Treasures)
Article 28-30 TFEU: prohibition of customs duties and charges having
equivalent effect (CEEs)
Articles 110-113 TFEU: prohibition of discriminatory taxation/internal
taxation
CEE: Commission v Italy (statistical levy) CEEs: prohibited
a pecuniary(money) charge, must be imposed unilaterally, imposed bc
good crosses frontier
CEE- equivalent to customs duties
goal: eliminate protectionism (customs duties, quantitative restrictions,
discriminative taxes)
no matter how small the charge is, no matter the purpose (frontier
crossed can be local too- carbonati apuani case)
justifications
duties, CEEs caught by Article 30- no justification
2 narrow exceptions
service rendered to the importer- Com v Belgium warehousing
specific and direct benefit to the importer
Tutorial 1 1
, payment must be proportionate for the service provided
(customs office case law)
cant be justified by saying its for public interest
charge to cover mandatory (!) EU health inspection- Com v
Germany
charge cant exceed actual cost of inspection
if charge is levied still- need to reimburse (San Giorgio)
when is internal taxation discriminatory? 110
fiscal sovereignty for member states, as long as it doesnt harm internal
market (Humblot)
Article 110 TFEU
direct effect yes - Lüttick
definition internal taxation- Co-Frutta
1. is there a reason for the distinction in taxation unrelated to origin?
(Com v France sweet wine)
yes: no violation of article 110
no: article 110 applies
2. are the goods similar or in competition?
similarity (Article 110(1) TFEU):
Broad test (Johnny Walker- whiskey) based on factual
comparison of economic use
Direct discrimination (based on origin) or indirect
discrimination?
no justification if direct, indirect can be justified
in competition (Article 110(2) TFEU):
Cross-elasticity test (Commission v UK (beer and wine))
Tutorial 1 2
Tutorial 1
Lecture
Article 30 TFEU: free movement of goods
crossborder element
goods: anything that has value in money and can be the subject of a
commercial transaction (Commission v Italy- Art Treasures)
Article 28-30 TFEU: prohibition of customs duties and charges having
equivalent effect (CEEs)
Articles 110-113 TFEU: prohibition of discriminatory taxation/internal
taxation
CEE: Commission v Italy (statistical levy) CEEs: prohibited
a pecuniary(money) charge, must be imposed unilaterally, imposed bc
good crosses frontier
CEE- equivalent to customs duties
goal: eliminate protectionism (customs duties, quantitative restrictions,
discriminative taxes)
no matter how small the charge is, no matter the purpose (frontier
crossed can be local too- carbonati apuani case)
justifications
duties, CEEs caught by Article 30- no justification
2 narrow exceptions
service rendered to the importer- Com v Belgium warehousing
specific and direct benefit to the importer
Tutorial 1 1
, payment must be proportionate for the service provided
(customs office case law)
cant be justified by saying its for public interest
charge to cover mandatory (!) EU health inspection- Com v
Germany
charge cant exceed actual cost of inspection
if charge is levied still- need to reimburse (San Giorgio)
when is internal taxation discriminatory? 110
fiscal sovereignty for member states, as long as it doesnt harm internal
market (Humblot)
Article 110 TFEU
direct effect yes - Lüttick
definition internal taxation- Co-Frutta
1. is there a reason for the distinction in taxation unrelated to origin?
(Com v France sweet wine)
yes: no violation of article 110
no: article 110 applies
2. are the goods similar or in competition?
similarity (Article 110(1) TFEU):
Broad test (Johnny Walker- whiskey) based on factual
comparison of economic use
Direct discrimination (based on origin) or indirect
discrimination?
no justification if direct, indirect can be justified
in competition (Article 110(2) TFEU):
Cross-elasticity test (Commission v UK (beer and wine))
Tutorial 1 2
