IV. Excise, Vat And Customs

2000 ◽  
Vol 49 (1) ◽  
pp. 234-241
Author(s):  
Michael Michael ◽  
David McIntyre

One of the major activities of the European Community for achieving its objectives is to establish an internal market characterised by the abolition, as between member States, of obstacles to the free movement of goods, persons, services and capital.1

Author(s):  
Winfried Tilmann

CONSIDERING that cooperation amongst the Member States of the European Union in the field of patents contributes significantly to the integration process in Europe, in particular to the establishment of an internal market within the European Union characterised by the free movement of goods and services and the creation of a system ensuring that competition in the internal market is not distorted;


2020 ◽  
pp. 90-120
Author(s):  
Matthew J. Homewood

This chapter discusses the law on the free movement of goods in the EU. Free movement of goods is one of the four ‘freedoms’ of the internal market. Obstacles to free movement comprise tariff barriers to trade (customs duties and charges having equivalent effect), non-tariff barriers to trade (quantitative restrictions and measures having equivalent effect), and discriminatory national taxation. The Treaty on the Functioning of the European Union (TFEU) prohibits all kinds of restrictions on trade between Member States. Article 30 (ex Article 25 EC) prohibits customs duties and charges having equivalent effect; Article 34 (ex Article 28 EC) prohibits quantitative restrictions and all measures having equivalent effect; and Article 110 (ex Article 90 EC) prohibits discriminatory national taxation.


Author(s):  
Matthew J. Homewood

This chapter discusses the law on the free movement of goods in the EU. Free movement of goods is one of the four ‘freedoms’ of the internal market. Obstacles to free movement comprise tariff barriers to trade (customs duties and charges having equivalent effect), non-tariff barriers to trade (quantitative restrictions and measures having equivalent effect), and discriminatory national taxation. The Treaty on the Functioning of the European Union (TFEU) prohibits all kinds of restrictions on trade between Member States. Article 30 (ex Article 25 EC) prohibits customs duties and charges having equivalent effect; Article 34 (ex Article 28 EC) prohibits quantitative restrictions and all measures having equivalent effect; and Article 110 (ex Article 90 EC) prohibits discriminatory national taxation.


2019 ◽  
Vol 27 (3) ◽  
pp. 587-603
Author(s):  
Kuanysh N. Yelikbaev

The Treaty on the Eurasian Economic Union, which became effective since January 1, 2015, establishes the principles and the purposes of integration consolidation and also provides free movement of goods, services, the capital and labor power in the internal market and coordinated, approved, uniform to policy in the designated spheres of economic activity. In the article, the analysis of foreign and internal trade in services in the Eurasian Economic Union is given. The structure and import volume and export of member countries of EAEU are considered. The relevance of a subject is connected with the fact that free movement of services is one of the main directions of integration within the Eurasian Economic Union. As a result of the conducted research, the corresponding conclusions were drawn on leaders in volume among EAEU member countries. Top trends and problems of development of trade in services of member countries are revealed.


2013 ◽  
Vol 15 (2) ◽  
pp. 171-201 ◽  
Author(s):  
Charles Poncelet

Abstract This article examines the relationship between the principle of free movement of goods and the protection of the environment under the umbrella of European Union (EU) law. It will be discussed whether Member States are suitably provided with legal means which enable them to take due account of environmental circumstances when they take measures which have an impact on the circulation of goods within the internal market. To this end, the relevant provisions of the Treaty on the Functioning of the European Union (TFEU) will be critically analysed in the light of their interpretation by the Court of Justice of the European Union (CJEU) over the last decades. Particular emphasis will be given to a recent decision of the CJEU which has shed new light on this subject.


2019 ◽  
pp. 251-294
Author(s):  
Nigel Foster

This chapter discusses EU law on the free movement of goods. It covers legislative provisions; progress towards the treaty goals; integration methods; the establishment of the internal market; the prohibition of discriminatory taxation; summary on tariff barriers; quantitative restrictions and measures having equivalent effect; the ban of Article 34 TFEU and derogations of Article 36 TFEU; equally applicable measures (indistinctly applicable measures); and notable cases including Dassonville, Cassis de Dijon, Keck, and Mithouard.


2020 ◽  
pp. 294-322
Author(s):  
Sylvia de Mars

This chapter explores the free movement of goods, which lies at the very heart of the internal market. The idea of the free movement of goods was the starting point that the EEC Treaty aimed for, and remains one of the greatest achievements of the EU to date. However, as with everything in EU law, there are a lot of legal rules underpinning a fairly straightforward concept. The Treaty contains two separate sets of provisions that address matters of taxation when it comes to trade in products. The first relates to border taxation, while the second relates to internal taxation. With regard to non-taxation issues, the primary issue is quantitative restrictions: situations where a Member State either blocks a specific volume of products from entering its market, or outlaws/bans a product altogether. The chapter then considers the exceptions to free movement of goods, and assesses how Brexit may impact on the free movement of goods between the UK and the EU.


2018 ◽  
Vol 19 (6) ◽  
pp. 1417-1436
Author(s):  
Barend van Leeuwen

AbstractThe free movement provisions enable EU citizens to follow their own ethical preferences by going to a Member State that has made a different ethical choice from their home Member State. However, UK citizens who have assisted suicide or euthanasia abroad could be criminally prosecuted on their return to England. This possibility of a criminal prosecution constitutes a restriction on free movement. Nevertheless, the free movement provisions have so far not been used to challenge the English prohibition of euthanasia. The aim of this article is to show that, based on its ultimate aim, free movement law does have a legitimate role to play in ethical issues. The internal market is based on a principle of recognition, which forces Member States to engage with regulatory choices made by other Member States. This also applies to ethical issues. Member States are not required to justify the existence of different ethical choices. However, if they decide to restrict free movement, they have to be able to show that these differences in fact exist. This approach achieves a balance between the right of citizens to make their own ethical choices, and the ability of Member States to protect their legislation on ethical issues.


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