8. The Free Movement of Goods

2021 ◽  
pp. 251-294
Author(s):  
Nigel Foster
Keyword(s):  
Internal Market ◽  
Common Market ◽  
Free Movement ◽  
Customs Union ◽  
Eu Law ◽  
Integration Methods ◽  
Equivalent Effect ◽  
The Common ◽  
Free Movement Of Goods

The free movement of goods is essential to the creating and running of the customs union and the common market, and provides the infrastructure for the rest of the Union. 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; a summary on tariff barriers; quantitative restrictions and measures having equivalent effect; the ban of Art 34 TFEU and derogations of Art 36 TFEU; equally applicable measures (indistinctly applicable measures); and notable cases, including Dassonville, Cassis de Dijon, Keck, and Mithouard.

8. The Free Movement of Goods

2019 ◽  
pp. 251-294
Author(s):  
Nigel Foster
Keyword(s):  
Internal Market ◽  
Free Movement ◽  
Eu Law ◽  
Integration Methods ◽  
Equivalent Effect ◽  
Free Movement Of Goods

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.

10. Free movement of goods I: tariff and tax barriers

2020 ◽  
pp. 267-286
Author(s):  
Nigel Foster
Keyword(s):  
European Union ◽  
Internal Market ◽  
Free Movement ◽  
Eu Law ◽  
The European Union ◽  
Equivalent Effect ◽  
The Common ◽  
Free Movement Of Goods

This chapter examines European Union (EU) law concerning tariff and tax barriers. It explains the legislative provisions of the Treaty on the Functioning of the European Union (TFEU) for the free movement of goods and those of secondary legislation. The coverage of the TFEU provisions includes customs duties and charges having equivalent effect, the Common Customs Tariff, and the equivalent measures with equivalent effects on exports and imports. This chapter also evaluates the progress towards the achievement of the goals of the Treaty and discusses the establishment of the internal market and the prohibition of discriminatory taxation.

10. Free movement of goods I: tariff and tax barriers

2018 ◽  
Author(s):  
Nigel Foster
Keyword(s):  
European Union ◽  
Internal Market ◽  
Free Movement ◽  
Eu Law ◽  
The European Union ◽  
Equivalent Effect ◽  
The Common ◽  
Free Movement Of Goods

This chapter examines European Union (EU) law concerning tariff and tax barriers. It explains the legislative provisions of the Treaty on the Functioning of the European Union (TFEU) for the free movement of goods and those of secondary legislation. The coverage of the TFEU provisions includes customs duties and charges having equivalent effect, the Common Customs Tariff, and the equivalent measures with equivalent effects on exports and imports. This chapter also evaluates the progress towards the achievement of the goals of the Treaty and discusses the establishment of the internal market and the prohibition of discriminatory taxation.

8. The Free Movement of Goods

2017 ◽  
Author(s):  
Nigel Foster
Keyword(s):  
Internal Market ◽  
Free Movement ◽  
Eu Law ◽  
Integration Methods ◽  
Equivalent Effect ◽  
Free Movement Of Goods

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 Art 34 TFEU and derogations of Art 36 TFEU; equally applicable measures (indistinctly applicable measures); and notable cases including Dassonville, Cassis de Dijon, Keck, and Mithouard.

The Customs Union in its EU Context

2018 ◽  
Author(s):  
Timothy Lyons QC
Keyword(s):  
Free Movement ◽  
Customs Union ◽  
The European Union ◽  
Title 1 ◽  
Member States ◽  
Equivalent Effect ◽  
The Common ◽  
Free Movement Of Goods ◽  
Treaty Of Amsterdam

Until the ratification of the Treaty of Amsterdam in 1997, the EC Treaty, as it then was, had dealt with the customs union in Articles 9 to 29 which constituted Chapter 1 of Title 1 and was devoted to free movement of goods. Many of the provisions dealt with the staged reduction of duties on imports between Member States and with the procedure by which a common customs tariff was to be established. As the customs union was created on 1 July 1968, by 1997 rationalization of the customs duty provisions in the EC Treaty was clearly long overdue. It was achieved by the Treaty of Amsterdam which ensured that the EC Treaty dealt with the main elements of the customs union in just five articles, Articles 23 to 27. These now appear in the Treaty on the Functioning of the European Union (TFEU) in Articles 28 to 32. Articles 30 to 32 constitute Chapter 1 of Title II on the free movement of goods. Article 30 provides that customs duties on imports and exports, and charges having equivalent effect, are prohibited between Member States together with customs duties of a fiscal nature. Article 31 states that the common customs

12. Free movement of goods

2017 ◽  
Author(s):  
Peter Oliver ◽  
Martín Martínez Navarro
Keyword(s):  
Free Movement ◽  
Fiscal Rules ◽  
Customs Union ◽  
Eu Law ◽  
Equivalent Effect ◽  
Free Movement Of Goods

This chapter discusses EU law on the free movement of goods This includes the so-called non-fiscal rules prohibiting quantitative restrictions on the free movement of goods, such as quotas; and measures having equivalent effect, like the national rules on the composition of beer and pastaIt also includes the fiscal rules prohibiting customs duties, charges having equivalent effect, and discriminatory internal taxation. Together these rules form the basis of the EU’s customs union.

12. Free movement of goods

2020 ◽  
pp. 365-396
Author(s):  
Peter Oliver
Keyword(s):  
Free Movement ◽  
Fiscal Rules ◽  
Customs Union ◽  
Eu Law ◽  
Equivalent Effect ◽  
Free Movement Of Goods

This chapter discusses EU law on the free movement of goods This includes the so-called non-fiscal rules prohibiting quantitative restrictions on the free movement of goods, such as quotas; and measures having equivalent effect, like the national rules on the composition of beer and pasta. It also includes the fiscal rules prohibiting customs duties, charges having equivalent effect, and discriminatory internal taxation. Together these rules form the basis of the EU’s customs union.

16. Customs union

2020 ◽  
pp. 358-374
Author(s):  
Marios Costa ◽  
Steve Peers
Keyword(s):  
European Union ◽  
Free Movement ◽  
Customs Union ◽  
The European Union ◽  
Equivalent Effect ◽  
The Common ◽  
Free Movement Of Goods ◽  
The Creation ◽  
Taxation System ◽  
The Eu

This chapter examines the creation of the customs union to ensure free movement of goods within the European Union (EU), discusses the relevant provisions of the Treaty on the Functioning of the European Union (TFEU). The chapter considers the significance of the common customs tariff applicable to all imported goods from outside the EU and explains the prohibition on customs duties and on discriminatory taxation. It also explains that the prohibition on discriminatory taxation serves to prevent Member States from circumventing the prohibition on customs duties by discriminating against imports via their internal taxation system. The chapter also highlights criticisms of the Court of Justice’s (CJ) approach to customs duties and measures having an equivalent effect.

9. Free movement of goods (I): the abolition of customs duties and internal taxation

2021 ◽  
pp. 300-321
Author(s):  
Margot Horspool ◽  
Matthew Humphreys ◽  
Michael Wells-Greco
Keyword(s):  
Free Movement ◽  
Customs Union ◽  
Equivalent Effect ◽  
Free Movement Of Goods ◽  
The Law ◽  
The Eu

This chapter introduces the law on the free movement of goods in the EU. It discusses the following: the customs union; the free movement of goods provisions in the TFEU; customs duties and common customs tariffs; charges having equivalent effect to a customs duty, and charges falling within the scope of internal taxation.

11. Free movement of goods

2020 ◽  
pp. 294-322
Author(s):  
Sylvia de Mars
Keyword(s):  
Member State ◽  
Specific Volume ◽  
Internal Market ◽  
Free Movement ◽  
Eu Law ◽  
Legal Rules ◽  
Starting Point ◽  
Free Movement Of Goods ◽  
The Uk ◽  
The Eu

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.

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