Free Movement Of Goods I

Front 1

Article 26

Back 1

Internal market shall have no internal frontiers with free movement of goods

Front 2

'Italian Art'

Back 2

Goods- Products which can be valued in money and which are capable, as such, of forming the subject of commercial transactions

Front 3

Article 28

Back 3

Union comprises a customs union. No customs duties or equivalent charges on imports and exports.

Front 4

Article 30

Back 4

Prohibits customs duties and CEEs

Front 5

Article 110

Back 5

Prohibits discriminatory taxation

Front 6

Article 34 & 35

Back 6

Prohibits quantitive restrictions and MEQRs

Front 7

Article 36

Back 7

Outlines derogations from 34 & 35

Front 8

'Statistical Levy'

Back 8

CEE a pecuniary charge imposed for crossing a frontier which is not a customs duty in the strict sense.

Front 9

Diamantarbeiders v Chougal Diamond

Back 9

Charge on diamonds entering Belgium CEE even though not protectionist in nature

Front 10

Commission v Germany 18/87

Back 10

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

Front 11

Bresciani

Back 11

Importer must specifically benefit from the payment for a service rendered.

Front 12

Belgium 'Custom Warehouses'

Back 12

Service must be provided at the request of the importer

Front 13

Germany 'Animal Inspections'

Back 13

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

Front 14

Netherlands 89/76

Back 14

Charge for an inspection not a CEE where obligation to inspect imposed on all MSs by international treaty to encourage free movement of goods

Front 15

Repographic Machinery

Back 15

Article 110 tax relates to internal dues applied to all products irrespective of origin

Front 16

Dansk Denkavit

Back 16

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

Front 17

Lebensmittel-Grobhandels

Back 17

Test is whether the products have similar characteristics and meet the same consumer needs

Front 18

France 'Spirits'

Back 18

Similarity determined on comparable use of products

Front 19

John Walker

Back 19

Characteristics are determined from point of view of consumers

Whiskey different from wine

Front 20

Denmark 'fruit wine'

Back 20

Wine from fruit and grapes held to be similar

Front 21

Italy 169/78

Back 21

Article 110 interpreted by Court to mean imported goods are treated equally in all taxation procedures

Front 22

Italy 'Regenerated Oil'

Back 22

No form of direct discrimination on imports acceptable

Front 23

Humblot

Back 23

Tax indirectly discriminatory where it makes no overt distinction between domestic and imported but in practice hits imports harder

Front 24

Chemial Farmaceutici

Back 24

Indirect discrimination okay if taxes differentiate on objective criteria of the product

Front 25

Article 110 (2)

Back 25

Applies to non-similar goods which are in competition with products from importing country.

Front 26

UK 'Wine and Beer'

Back 26

Wine substitutable for beer so higher tax on wines breach article 110.