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66 Cards in this Set
- Front
- Back
Fiscal covered by which Articles? |
30&10 |
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Article 30 = Prohibition of |
- Customs Duties and - Charges having equivalent effect (CEEs) |
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Article 110 = Prohibition of |
discriminatory and protectionist taxes. |
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Non-Fiscal Barriers covered by |
Articles 34 to 36 |
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Articles 34 & 35 = Prohibition of |
- Quantative restrictions and - Measures having equivalent effect |
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What case defines 'Goods' |
Commission v Italy (Art Treasures) |
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Art Treasures says goods are |
"Products that can be valued in money and are capable, as such, of forming the subject of commercial transactions." |
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Article 30 Prohibits Customs Duties and CEEs. Applies to |
- Customs duties - CEEs Prohibiting them. |
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Article 30 has what, by which case |
- Direct effect - Van Gend en Loos |
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Who defines customs duty? |
Woods and Watson |
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Woods and Watson say |
"Charges levied on goods - imports or exports - on crossing of a border" |
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What does art treasures say about the purpose of a duty? |
It's irrelevant if the effect is to hinder. |
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What is a CEE By which case? |
"any pecuniary charge... whatever its designation and mode of application, imposed unilaterally on domestic/foreign goods because they crossed a frontier and not a customs duty in the strict sense" Commission v Italy (Statistical Levy) |
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"Even if... |
"it is NOT imposed for the benefit of the State, nor discriminatory or protective in effect.... and if goods are NOT in competition with domestic product." |
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So material requirements are - |
- pecuniary charge |
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- imposed |
unilaterally on |
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- domestic or foreign goods - because |
they crossed a frontier and |
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- not a customs duty in the strict sense is a - |
CEE |
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Irrelevant factors are - even if charge not imposed for |
the benefit of the State, nor |
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- discriminatory or |
protective, and if the goods are |
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- not in competition with |
domestic products. |
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For example - |
Statistical Levy: where |
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10 lire charge to fund compilation of statistics. Also - |
Sociaal Fonds voor de Diamantarbeiders levy for Diamond workers = CEE |
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What falls outside Article 30? From which case? |
Commission v Germany (Animal Inspections) Says |
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1. relate to a general system of internal dues applied systematically to imported and domestic products. 2. Proportionate fees for... |
services rendered to the importer. 3. Charges for inspections carried out to |
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fulfil EU Law obligations. |
... |
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Internal Dues (Tax) Which case distinguishes 30 & 110? |
Lutticke |
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Payment for services rendered is not |
a charge under Article 30. for example: |
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1. Trader Requested the service |
Commission v Belgium (Customs Warehouses) |
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2. Trader benefits from the service |
Statistical Levy?????? Bresciani |
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3. Charge is proportionate to the cost of the service. |
Statistical Levy |
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Charges for EU inspections = |
outside Article 30 if |
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1. Not exceeding actual cost. 2. The inspection was |
obligatory. 3. Required in general interest of |
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the EU. 4. Promotes the |
free movement of goods. Case? |
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Animal Inspections further, same applies if required by |
International treaty. Commission v Netherlands. |
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Article 110 applies to |
Internal Taxation |
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Prohibits |
Discriminatory taxation Protectionist taxation |
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Does it have direct effect |
Yes, Lutticke |
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Scope of 110 |
Commision v France (Levy on Reprographic Machinery) says internal taxation = |
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"a system of internal dues applied |
systematically to categories of products, in accordance with |
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objective criteria, irrespective of |
the origin of the products." |
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How is an internal tax distinguished from a CEE? |
Levy on Reprographic Machinery internal system of dues... Applied |
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irrespective of the origin of the products. case |
Dansk Denkavit (110) Whereas a CEE |
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Imposed unilaterally on domestic or foreign goods |
Statistical Levy |
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by reason of |
crossing a frontier. Bresciani |
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Article 110 says |
"No Member State may impose directly or indirectly, on |
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products of other Member States, any |
internal taxation of any kind in |
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excess of that imposed directly or indirectly on |
similar domestic products. Requirements, 110 - |
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110 (1) |
- products are similar - tax doesn't discriminate against the import. |
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Test for similarity? |
Rewe-Zentrale v Hauptzollampt says |
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- Similar characteristics at same stage of marketing/production |
- meet the same needs from the point of view of the consumer for example: |
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Commission v France (Spirits) |
similar and comparable use, not that they are identical. also |
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John Walker c.f. Denmark (Fruit and Grape Wines) |
Characteristics (objective test) Needs, from POV of consumer. |
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Two types of discrimination - |
Direct Less favourable treatment on grounds of origin, not justified - case |
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Commission v Italy (regenerated oil) Indirect - |
on its face in law not about origin but in reality |
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burdens imports case |
Commission v Denmark examples: |
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Humbolt |
Indirect discrimination - cars (16 CV higher tax and coincidentally all imported) c.f. |
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Commission v Greece |
Also cars, but legitimate spread of burden. |
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Can be objectively justified - |
Chemial Farmaceutici 1. tax differentiates on |
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objective criteria. 2. pursues economic |
policy objectives compatible with |
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EU Law. 3. Detailed rules must |
not discriminate. |
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110 (2) |
no internal tax affording indirect protection to other products. what products? |
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Commission v France (Spirits) |
"products which, without being similar = in competition, even partial, |
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indirect or |
potential." 2. Prohibits |
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protective taxation |
Commission v Belgium |
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does the tax reduce |
even potential consumption? Commission v UK c.f. Commission v Belgium |