Free Movement of Goods II

Customs duty

payment that must be made by a product because it crosses a border, Payable at time of importation

dankavit

levy imposed on animal feed

denkavit 4 part test

1. payment must be part of a general system of internal duties applied systematically to categories of goods

2. general system of internal duties must impose levies on basis of objective criteria not based on origin of the goods

3. duty must be payable by imports and exports at the same marketing stage and must be payable at the same rate

4. chargable event must be the same for imports and exports

irish creamery milk suppliers

Charable event was withdrawl of the animal from the national herd

commission v italy (historical)

the purpose of the charge is irrelevant. What matters is the effect of the charge.

commission v italy (historical) quote

“any pecuniary charge, however small and whatever its designation and mode of application which is imposed unilaterally on domestic or foreign goods”

2 exceptions to customs duties

1. service must provide a specific and individual advantage to the importer or exporter

2. the charge must commensurate with the costs of providing the service

exception 1 to customs duties case?

SIOT

SIOT

imported oil to Germany and Austria from Italian port

excetion 2 to customs duties case?

Bauhuis v Netherlands

bauhuis v Netherlands

veterinary and health inspections

Article 110(1)

similar products

Article 110(2)

when products are not similar

2 part test for article 110(2)

1. whether the products have similar objective characteristics

2. whether the products are capable of meeting the same needs from POV of consumers

whether products have similar character istics cases?

• john walker & sons

• commission v italy

john walker & sons

scotch whiskey v fruit wines

commission v italy (bananas)

bananas v other fruit

direct discrimination

differentiation is on the origin of the goods and manner the tax applies

indirect discrimination

tax applies to domestic & imported but more likely to favour domestic products

direct discrimination cases

• commission v italy (oil)

• Hansen

• commission v Ireland

commission v italy (oil)

lower tax on regenerated oil

hansen

tax relief for spirits produced from fruit

commission v ireland

domestic traders afforder for favourable terms

indirect discrimination cases

humblot

humblot

engine capacity 1600 cc

2 part analysis for disimilar products

1. examination of competitive nature between domestic & imported good

2. examination of whether tax system has capacity of sheltering domestic protection

commission v france

grain spirits v fruit spirits

commission v france quote

“even in cases in which it is impossible to recognise a sufficient degree of similarity between the products concerned”
“at least partial or potential competition”

article 63 TFEU

Free movement of capital

luisi & carbone

exchanged currency in excess

3 types of restriction under A63?

• Measures which discourage investment in another MS

• Measures which restrict investment in another MS

• Measures which limit control over investment

sanzz de lera

export of coins, bank notes and cheques conditional upon authorisation

to rely on publiv interest for a63

• must pursue legitimate overriding general interest

• measure must apply in non-discriminatory manner

• measure must be appropriate for securing attainment of that objective

• measure must not go beyond what is necessary

d case

“wealth tax”

margaretha bouanich

taxpayers who were domiciled