FISCAL MEASURES

Question 1

FISCAL MEASURES

Answer 1

• art 30 TFEU regards how customs duties and and charges on imports and exports will be prohibited to MS and to customs of a fiscal nature

Question 2

CUSTOMS DUTY

Answer 2

• there is no precise treaty definition for a customs duty
• they are usually a charge determined on the basis of a tariff
• most cases the importer will may char to the host state

Question 3

CEE

Answer 3

• is a charge equivalent of effect
  no definition for what this is exactly but cases 2-3/69 c-72/03 and 24/68 commission v Italy found that 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 abs which is not a customs duty in the strict sense
• these are also prohibited under art 30 TFEU

Question 4

EFFECT BASED TEST

Answer 4

• CJEU made it clear that the effect of a duty or charge should be looked at rather than the purpose
• case 7/68 (art treasures case) established this
• found art 30 TFEU made no distinction based on purpose
• meaning that if the purpose doesn’t matter

Question 5

EXCEPTIONS

Answer 5

• 1) case 18/87 (live animals) charges related to a general system of internal charges applied systematically and in the same way to both domestic and imported products is allowed art 110 TFEU
• 2) charge relates to a service and charge is proportionate to that service
• the service provided directly benefits the importer/exporter
• do not exceed actual cost of inspections
• case 132/82 case 24/68 case 87/75
• 3) charge is connected to inspections carried out to fulfil EU law obligations
• inspections are uniform for all EU products
• prescribed by law in general interest of U
• promote free movement of goods
• same rule required if it is an international convention 89/76 comm v neth