CASE LAW
Fiscal barriers: 30 TFEU
1. Art treasures
Goods = products which can be valued in money and which are capable, as such, of
forming the subject of commercial transactions.
CEE = any charge which by altering the price of an article exported, has the same
restrictive effect on the free circulation of that article as a customs duty.
2. Statistical Levy
30 & 110 TFEU have different scopes and are mutually exclusive.
Custom duty = any pecuniary charge, however small and whatever its designation
and mode of application, which is imposed on goods by reason that they cross a
frontier.
Implied exception to 30 TFEU:
The charge levied is a fiscal charge for a service rendered to the economic operator.
The Court applies this rule strictly; if a specific service is provided, it is allowed only if
it is addressed to individual traders. If the rule is addressed to the general audience,
it is not applicable.
3. Bauhuis
Implied exception to 30 TFEU:
a. The charge levied is a compensation for an inspection at the border and
required under EU law in the general interest of the EU and does not exceed
the actual costs.
The CJEU set four requirements that have to be met before this exception
applies.
i. The fee may not exceed the actual costs of the inspections.
ii. The inspections are obligatory and uniform for all the relevant
products concerned in the Union.
iii. The inspections are prescribed by EU law and are in the general
interest of the Union
iv. The inspections promote the free movement of goods.
b. The charge levied is part of the general system of internal dues applied
systematically in accordance with the same criteria and at the same stage of
marketing to domestic and imported products alike.
This exception is to be distinguished from the second exception as the legal
reason for the due is not to be found in EU law but in national law.
Fiscal barriers: 110 TFEU
4. Dark Tobacco: Similar110(1)
While the organoleptic characteristics of dark- and light-tobacco (taste, smell) are not
identical, they are similar. The two types of products can satisfy the same needs for
consumers. (Indirect discriminatory)
, 5. Beer & Wine: Competing 110(2)
The important element is whether one product can substitute another. Cheap wine
could be in competition with beer, and therefore the higher tax on wine had a
protective effect on beer. If wine had not been branded as a luxury product, people
would be more likely to buy it as a substitute of beer.
6. Dried bananas: Competing 110(2)
The case concerned a consumption tax imposed by the Italian Republic on fresh and
dried bananas, which was higher than that on common Italian fruits. After finding
that bananas and native fruits were not similar, the Court went on to examine
whether bananas and the typical Italian fruit were in competition and thus whether
the Italian tax was breaching Article 110(2) TFEU.
7. Outukumpu: objective differentiation
Court stated that a Member State may treat goods differently if the MS in question
objectively differentiates it and if it is compatible with EU law. The promotion of
green energy could be objectively differentiated because it is linked to the
environment and it is applicable to foreign and domestic products equally.
8. Natural Sweet Wines: objective differentiation
It must be concluded that the ‘traditional and customary production’ does not make
a distinction of domestic and foreign goods. That is why the Court concluded that if
there is an objective criterion, in this case preparing and making wine in a traditional
way, the differentiation is allowed, and the lower tax is thus not in violation of the
provision. The objective differentiation mentioned in the Outokumpu and Natural
Sweet Wines case is applicable to similar products falling under Article 110(1) TFEU.
Regulatory barriers: 34 TFEU
9. Fra.bo: 34 TFEU also has horizontal application; not only MS, but also private bodies
can fall under its scope.
10. Geddo: QR’s are measures which amount to a total or partial restraint of, according
to the circumstances, imports, exports, or goods coming into a state of leaving the
state. These include measures that restrict importation and exportation by an
amount/volume = import quotas.
11. Dassonville
Dassonville-formula: MEEQRs are all trading rules enacted by MS which are capable
of hindering, directly or indirectly, actually or potentially, intra-Community trade are
to be considered as measures having an effect equivalent to quantitative restrictions.
This definition is very broad.
12. Familiapress: product arrangements are those rules relating to designation, form,
size, weight, composition, presentation, labelling and packaging.
13. Italian trailers: consumer usage restriction
The Court came to the conclusion that the Italian rule was neither a product
Fiscal barriers: 30 TFEU
1. Art treasures
Goods = products which can be valued in money and which are capable, as such, of
forming the subject of commercial transactions.
CEE = any charge which by altering the price of an article exported, has the same
restrictive effect on the free circulation of that article as a customs duty.
2. Statistical Levy
30 & 110 TFEU have different scopes and are mutually exclusive.
Custom duty = any pecuniary charge, however small and whatever its designation
and mode of application, which is imposed on goods by reason that they cross a
frontier.
Implied exception to 30 TFEU:
The charge levied is a fiscal charge for a service rendered to the economic operator.
The Court applies this rule strictly; if a specific service is provided, it is allowed only if
it is addressed to individual traders. If the rule is addressed to the general audience,
it is not applicable.
3. Bauhuis
Implied exception to 30 TFEU:
a. The charge levied is a compensation for an inspection at the border and
required under EU law in the general interest of the EU and does not exceed
the actual costs.
The CJEU set four requirements that have to be met before this exception
applies.
i. The fee may not exceed the actual costs of the inspections.
ii. The inspections are obligatory and uniform for all the relevant
products concerned in the Union.
iii. The inspections are prescribed by EU law and are in the general
interest of the Union
iv. The inspections promote the free movement of goods.
b. The charge levied is part of the general system of internal dues applied
systematically in accordance with the same criteria and at the same stage of
marketing to domestic and imported products alike.
This exception is to be distinguished from the second exception as the legal
reason for the due is not to be found in EU law but in national law.
Fiscal barriers: 110 TFEU
4. Dark Tobacco: Similar110(1)
While the organoleptic characteristics of dark- and light-tobacco (taste, smell) are not
identical, they are similar. The two types of products can satisfy the same needs for
consumers. (Indirect discriminatory)
, 5. Beer & Wine: Competing 110(2)
The important element is whether one product can substitute another. Cheap wine
could be in competition with beer, and therefore the higher tax on wine had a
protective effect on beer. If wine had not been branded as a luxury product, people
would be more likely to buy it as a substitute of beer.
6. Dried bananas: Competing 110(2)
The case concerned a consumption tax imposed by the Italian Republic on fresh and
dried bananas, which was higher than that on common Italian fruits. After finding
that bananas and native fruits were not similar, the Court went on to examine
whether bananas and the typical Italian fruit were in competition and thus whether
the Italian tax was breaching Article 110(2) TFEU.
7. Outukumpu: objective differentiation
Court stated that a Member State may treat goods differently if the MS in question
objectively differentiates it and if it is compatible with EU law. The promotion of
green energy could be objectively differentiated because it is linked to the
environment and it is applicable to foreign and domestic products equally.
8. Natural Sweet Wines: objective differentiation
It must be concluded that the ‘traditional and customary production’ does not make
a distinction of domestic and foreign goods. That is why the Court concluded that if
there is an objective criterion, in this case preparing and making wine in a traditional
way, the differentiation is allowed, and the lower tax is thus not in violation of the
provision. The objective differentiation mentioned in the Outokumpu and Natural
Sweet Wines case is applicable to similar products falling under Article 110(1) TFEU.
Regulatory barriers: 34 TFEU
9. Fra.bo: 34 TFEU also has horizontal application; not only MS, but also private bodies
can fall under its scope.
10. Geddo: QR’s are measures which amount to a total or partial restraint of, according
to the circumstances, imports, exports, or goods coming into a state of leaving the
state. These include measures that restrict importation and exportation by an
amount/volume = import quotas.
11. Dassonville
Dassonville-formula: MEEQRs are all trading rules enacted by MS which are capable
of hindering, directly or indirectly, actually or potentially, intra-Community trade are
to be considered as measures having an effect equivalent to quantitative restrictions.
This definition is very broad.
12. Familiapress: product arrangements are those rules relating to designation, form,
size, weight, composition, presentation, labelling and packaging.
13. Italian trailers: consumer usage restriction
The Court came to the conclusion that the Italian rule was neither a product
