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26 Cards in this Set
- Front
- Back
Article 26
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Internal market shall have no internal frontiers with free movement of goods
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'Italian Art'
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Goods- Products which can be valued in money and which are capable, as such, of forming the subject of commercial transactions
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Article 28
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Union comprises a customs union. No customs duties or equivalent charges on imports and exports.
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Article 30
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Prohibits customs duties and CEEs
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Article 110
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Prohibits discriminatory taxation
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Article 34 & 35
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Prohibits quantitive restrictions and MEQRs
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Article 36
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Outlines derogations from 34 & 35
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'Statistical Levy'
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CEE a pecuniary charge imposed for crossing a frontier which is not a customs duty in the strict sense.
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Diamantarbeiders v Chougal Diamond
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Charge on diamonds entering Belgium CEE even though not protectionist in nature
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Commission v Germany 18/87
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Charge not under Article 30 if:
1) System of internal dues which hit domestic and imported goods equally 2)Payments for a service rendered 3) It is for inspections fulfilling Community obligations |
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Bresciani
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Importer must specifically benefit from the payment for a service rendered.
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Belgium 'Custom Warehouses'
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Service must be provided at the request of the importer
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Germany 'Animal Inspections'
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Inspections required under EU Directive. 4 criteria to meet:
1) Charge must not exceed cost of inspection 2) Must be obligatory and uniform 3)Must be prescribed by EU law 4) Must promoted free movement of goods |
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Netherlands 89/76
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Charge for an inspection not a CEE where obligation to inspect imposed on all MSs by international treaty to encourage free movement of goods
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Repographic Machinery
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Article 110 tax relates to internal dues applied to all products irrespective of origin
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Dansk Denkavit
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Article 30 covers any charge specifically affecting imported and not domestic products. Charges to check food quality on imported goods same as are used on domestic products
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Lebensmittel-Grobhandels
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Test is whether the products have similar characteristics and meet the same consumer needs
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France 'Spirits'
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Similarity determined on comparable use of products
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John Walker
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Characteristics are determined from point of view of consumers
Whiskey different from wine |
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Denmark 'fruit wine'
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Wine from fruit and grapes held to be similar
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Italy 169/78
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Article 110 interpreted by Court to mean imported goods are treated equally in all taxation procedures
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Italy 'Regenerated Oil'
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No form of direct discrimination on imports acceptable
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Humblot
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Tax indirectly discriminatory where it makes no overt distinction between domestic and imported but in practice hits imports harder
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Chemial Farmaceutici
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Indirect discrimination okay if taxes differentiate on objective criteria of the product
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Article 110 (2)
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Applies to non-similar goods which are in competition with products from importing country.
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UK 'Wine and Beer'
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Wine substitutable for beer so higher tax on wines breach article 110.
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