TFEU article 30
no customs duties when goods cross a border
article 110 on internal tax
people get confused between article 30 and 34
top tip = most questions that contain value of money a tax of 30 pounds or an inspection charge – are rleated to article 30
a number of goods – like 500 items – this is related to article 34
article 30 – TFEU. ban on customs duties
what scares people is they think they need to know about economics
article 30 – two countries A and B. there are borders. Before EU there was import taxes
article 30 removes import taxes
article 30 is about putting up new borders. no new taxes, this is not allowed
question on beef. does it count as goods?
Italian Art case 1968 – ECJ said if the goods can be valued in money and can they be traded? If so they are goods
so electronic things like apps are goods
It is a negative duty. States are not allowed charge import taxes.
Van Gend en Loos – Netherlands tried to charge import tax. Pharmaceutical products. Formaldehyde. 1963
Diamondarbeiders. 1968. Belgian tried to put up a charge to help people who worked in the diamond industry. The reason for it is irrelevant. The charge was not allowed.
One does not look at reasons for custom charges.
Italian Art case was to stop losing national heritage. This was not accepted. A total ban would be permitted
Commission v Italy 1969 – Italy called it a customs charge. This is still not permitted
any charge which has the equivalent effect to a customs duty. Its guise does not matter
1983 – Commission v Belgium. border inspections are allowed on cattle etc… these cannot be charged for
The EU said as the importing country pays the charger not the exporters because it benefits the health of the importing country.
Countries can charge for livestock storage – if it is optional
commission v Germany 1987 – where charges are imposed by EU these are allowed
this is because it is the same across all of EU
some countries impose internal tax
they impose heavy tax once inside the country
no discrimination between similar domestic goods and imports
John Walker 1986 – is whisky similar to fruit liqueur? No because whisky has a different alcohol content moreover they are made in different ways
Commission v Italy. do banana count as fruit? The ECJ said bananas are not similar to other fruits. Bananas are seeds
look at effect not purpose
Humblot – French charged cars based on size of engine. French cars tend to be small
this inadvertent mistake by Paris. They were discriminating. ECJ looked at effect not purpose. This hurt German cars
1983 – Commission v UK
competing domestic and imported goods.
French wine and English beer. French wine was taxed at a higher rate
do the goods compete against each other? does the tax system favour domestic goods?
It was decided that wine and beer compete
110 – part 2. v broad
do the products compete against each other
Is the tax discriminatory