77222
Description
Mind Map by rhiannonfayemcdonald, updated more than 1 year ago
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Created by rhiannonfayemcdonald
over 11 years ago
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Financial Barriers
- Applicable Law...
- TFEU Art.28
- "The union shall be based upon a customs union which shall cover all trade in goods and which shall
involve the prohibition between MS of customs duties on imports and exports and of all charges having
equivalent effect and the adoption of a common customs tariff in relations with third countries"
- Requires creation of a customs union between MS and removal of existing
customs duties and CHEE's between MS, and also requires adoption of a CCT
for goods imported into the customs union from third countries
- Requires creation of a customs union between MS and removal of existing
customs duties and CHEE's between MS, and also requires adoption of a CCT
for goods imported into the customs union from third countries
- "The union shall be based upon a customs union which shall cover all trade in goods and which shall
involve the prohibition between MS of customs duties on imports and exports and of all charges having
equivalent effect and the adoption of a common customs tariff in relations with third countries"
- TFEU Art.29
- "Products coming from a third country shall be considered to be in free circulation in a MS if the import formalities
have been complied with and any customs duties or charges having equivalent effect which are payable have been
levied in that MS, and if hey have not benefited from a total or partial drawback of such duties or charges"
- Goods from third countries which have paid CCT on entry to the customs
union are now treated as though they originated in EU
- Goods from third countries which have paid CCT on entry to the customs
union are now treated as though they originated in EU
- "Products coming from a third country shall be considered to be in free circulation in a MS if the import formalities
have been complied with and any customs duties or charges having equivalent effect which are payable have been
levied in that MS, and if hey have not benefited from a total or partial drawback of such duties or charges"
- TFEU Art.30
- "Customs duties on imports and exports and charges having equivalent effect shall be prohibited between MS.
This prohibitions shall also apply to customs duties of a fiscal nature"
- Prohibits new customs duties and CHEE's on imports and exports
- Prohibits new customs duties and CHEE's on imports and exports
- "Customs duties on imports and exports and charges having equivalent effect shall be prohibited between MS.
This prohibitions shall also apply to customs duties of a fiscal nature"
- TFEU Art.28
- Customs Duties
- National tax/levy imposed on imported/exported goods as part of a
national customs and excise regime
- Doesn't apply to domestically produced and consumed goods
- Imposed goods move between MS (cross a frontier)
- All unlawful. No justification. Must be removed
- National tax/levy imposed on imported/exported goods as part of a
national customs and excise regime
- CHEE's
- Definition
- Commission v Italy (Statistical Levy) Case 24/68 -
"Any pecuniary charge, however small and
whatever its designation and mode of application,
which is imposed unilaterally on domestic or
foreign goods by reason of the fact that they cross
a frontier...constitutes a charge having equivalent
effect...even if it is not imposed for the benefit of
the state, it is not discriminatory or protective in
effect and if the product on which the charge is
imposed is not in competition with the domestic
product"
- Purpose doesn't matter at all. If there's a charge
for crossing a frontier it is a CHEE and unlawful
- Commission v Italy (Art Treasures) Case 7/68
- Social Fun for Diamond Workers Case 2&3/69
- Commission v Luxembourg (Gingerbread) Case 2&3/62
- Commission v Italy (Art Treasures) Case 7/68
- Purpose doesn't matter at all. If there's a charge
for crossing a frontier it is a CHEE and unlawful
- Characteristics
(from case law)
- 1. Any pecuniary charge
- 2. Whatever its designation or mode of application
- 3. Imposed unilaterally on domestic or foreign goods by
reason of the fact that they cross a frontier
- 4. Amount of charge is irrelevant
- 5. Even if not for the benefit of the state -
purpose/beneficiaries/destination of charge are irrelevant
- 6. Imposed by reason that goods cross frontier, BUT time and
place of imposition is not relevant: charge need not be levied at
the border to be a CD or CHEE. Frontier could be regional
- 6. Imposed by reason that goods cross frontier, BUT time and
place of imposition is not relevant: charge need not be levied at
the border to be a CD or CHEE. Frontier could be regional
- 5. Even if not for the benefit of the state -
purpose/beneficiaries/destination of charge are irrelevant
- 4. Amount of charge is irrelevant
- 3. Imposed unilaterally on domestic or foreign goods by
reason of the fact that they cross a frontier
- 2. Whatever its designation or mode of application
- Once held to come within Art.30 it is
prima facie unlawful
- Commission v Germany 18/87 - CofJ held certain
charges will NOT come within scope of Art.30
- Charge made for the provision of a genuine
administrative/commercial service to the importer/exporter
- Charge levied for a mandatory inspection
imposed by EU or international law
- Charge which is not in fact a CHEE but an internal tax
falling within the scope of internal taxation (Art.110)
- TFEU Art.110 - "No MS shall impose, directly or indirectly, on the products of
other MS any internal taxation of any kind in excess of that imposed directly
or indirectly on similar domestic products
- Charge can't be a CHEE and an internal tax, it's one or the other
- If it is a CHEE and not listed as one of the exceptions, it is unlawful.
If it is an internal tax it may be lawful
- How to distinguish between the two?
- Denkavit Case 132/78 - Charge can escape classification as CHEE if relates to a general system of internal
taxation applied systematically and in accordance with the same criteria to domestic products and imported
products alike
- Ask - Is the charge: imposed on domestic and imported goods in the same way? at the same time (stage of
production and marketing)? at the same rate? according to the same criteria? If so.... more likely to be internal
tax not CHEE
- Marimex SpA v Italian Minister of Finance Case 29/72 - Charge imposed on
domestic and imported meat in respect of veterinary inspections required by
Italian legislation. Held: CHEE - imported and domestic meat inspected by
different bodies applying different criteria
- Marimex SpA v Italian Minister of Finance Case 29/72 - Charge imposed on
domestic and imported meat in respect of veterinary inspections required by
Italian legislation. Held: CHEE - imported and domestic meat inspected by
different bodies applying different criteria
- Ask - Is the charge: imposed on domestic and imported goods in the same way? at the same time (stage of
production and marketing)? at the same rate? according to the same criteria? If so.... more likely to be internal
tax not CHEE
- Denkavit Case 132/78 - Charge can escape classification as CHEE if relates to a general system of internal
taxation applied systematically and in accordance with the same criteria to domestic products and imported
products alike
- If it is a CHEE and not listed as one of the exceptions, it is unlawful.
If it is an internal tax it may be lawful
- Charge can't be a CHEE and an internal tax, it's one or the other
- TFEU Art.110 - "No MS shall impose, directly or indirectly, on the products of
other MS any internal taxation of any kind in excess of that imposed directly
or indirectly on similar domestic products
- Commission v Germany 18/87 - Charge is not a CHEE
provided: 1) doesn't exceed actual cost of the inspection
(Bauhuis 46/76), 2) inspection is obligatory and uniform for
all the products concerned in the Union, 3) it is prescribed
by EU law in general interests of the union, 4) promotes
FMOG by neutralising obstacles which could arise from
national inspections adopted in accordance with Art.36
- Charge which is not in fact a CHEE but an internal tax
falling within the scope of internal taxation (Art.110)
- Commission v Belgium (Warehousing) Case 132/82
- Commission v Italy (Statistical Levy) Case 24/68
- Charge levied for a mandatory inspection
imposed by EU or international law
- Charge made for the provision of a genuine
administrative/commercial service to the importer/exporter
- Commission v Germany 18/87 - CofJ held certain
charges will NOT come within scope of Art.30
- 1. Any pecuniary charge
- Commission v Italy (Statistical Levy) Case 24/68 -
"Any pecuniary charge, however small and
whatever its designation and mode of application,
which is imposed unilaterally on domestic or
foreign goods by reason of the fact that they cross
a frontier...constitutes a charge having equivalent
effect...even if it is not imposed for the benefit of
the state, it is not discriminatory or protective in
effect and if the product on which the charge is
imposed is not in competition with the domestic
product"
- Definition
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