Customs duties and charges having equivalent effect (QRs) (Articles 28 and 30 TFEU
Goods= anything with a monetary value subject
of a commercial transaction (commission v Italy)
Common Customs Tariff (CCT)- Customs Union –
when goods are imported to the EU from 3rd
countries- these goods are subject to a common
Trarriff agreed by EU and EU institutions Art.28
Prohibition of customs duties and charges having
equivalent effect to a customs duty (Article 30 TFEU)
1) customs duty = a charge, determined on the basis of a tariff,
specifying the rate of duty to be paid by the imported to the host
State 2)Charges having equivalent effect to a customs duty : not
defined in the Treaty and so, have to turn on the case law
Statistical Levy case: Definition of equivalent effect
In Legros, the ECJ held that Article 25 EC (now Article 30
TFEU) could apply to a charge levied on the crossing of a
border internal to a particular Member State
A charge having equivalent effect which is disguised as a tax or levy is
illegal under Art. 30 TFEU (Diamantarbeiders)
Charge will be permissible when (Commission v Germany):
The charge is levied in return for genuine administrative
services rendered to the importer or the exporter.
Commission v Italy- opening hours- not genuine
Charges for inspection required by EU law
1) They do not exceed the actual costs of the inspections in connection with which they are
charged 2) The inspections in question are obligatory and uniform for all the products
concerned in the Union 3) They are prescribed by EU law in the general interest of the Union
4) promote the free movement of goods, in particular by neutralizing obstacles which could
arise from unilateral measures of inspection adopted in accordance with EU law.
Charges falling within the scope of internal taxation however, must not be
protectionist or discriminatory against imported goods
No Member State may impose a tax directly or indirectly on products
from another Member State greater than that applied to similar
domestic products. Indirect protection through taxation of domestic
products is also illegal– Article 110 TFEU
Rewe-Zentrale (car taxation)
Commission v UK (wines and beers); Commission v France (Whisky v Cognac)
non-financial barriers to trade
arts 34: imports, Art.35: exports (MS must desc against exports caught by Art35), asrt. 36 derogations, non-discrim. MERQS
Prohibition of quantitative restrictions (QRs) and measures having equivalent
effect to quantitative restrictions (MEQRs) (Arti 34-37 TFEU)
There is no valid reason why goods which have been lawfully produced and marketed in one Member State
should not be introduced into any other Member State (the principle of mutual recognition) Cassis de Dijon
Keck and Mithouard: Commission v Germany; Torfaen
Selling arrangements only fall within the scope of Article 34 TFEU (ex Article 28 TEC) when
they discriminate against imported goods in law and in fact.
DeAgostini= unwqual burden in law and fact
(prohibition adv. prevented access to market -
under art.34)
Rule of Reason: Obstacles to movement within the Community resulting from disparities between the national
laws relating to the marketing of the products in question must be accepted The rule of reason/mandatory
requirements essentially applies to indistinctly applicable measures, i.e. measures that apply to both domestic
and imported goods.
Mandatory requirements: The effectiveness of fiscal supervision (Cassis de Dijon); The protection of
public health (Cassis de Dijon); The fairness of commercial transactions (Cassis de Dijon); The
defence of the consumer (Cassis de Dijon); Protection of the environment (Commission v Denmark);
Maintenance of press diversity Vereignite); Protection of cinema as a form of cultural expression
(Cinéthèque). The principle of proportionality must be complied with (Rau v De Smedt).
Grounds for
derogation under
Article 36 TFEU: •
Public policy • Public
security • Public
morality • Protection
of health and life of
human, animals or
plants • The
protection of
national treasures •
Protection of
industrial and
commercial property
rights
QR- Greddo (=measures which amount to a total ban of imp/exp) MERQS Dasonville (=Trade capable
of hindering directly/ indirectly actually potentially intra community trade (see S 70/50))