19. Free Movement of Goods: Duties, Charges, and Taxes

EU Law ◽  
2020 ◽  
pp. 673-698
Author(s):  
Paul Craig ◽  
Gráinne de Búrca

All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing students with a stand-alone resource. This chapter deals with Member State action that creates barriers to trade. The most obvious form of protectionism occurs through customs duties or charges that have an equivalent effect, with the object of rendering foreign goods more expensive than their domestic counterparts. This is addressed by Articles 28-30 of the Treaty on the Functioning of the European Union (TFEU). A state may also attempt to benefit domestic goods by taxes that discriminate against imports, which is covered by Articles 110-113 TFEU. These issues are considered within the chapter. The UK version contains a further section analysing the way in which issues of customs duties and taxation are likely to be resolved in future trade relations between the EU and the UK.

EU Law ◽  
2020 ◽  
pp. 697-724
Author(s):  
Paul Craig ◽  
Gráinne de Búrca

All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing students with a stand-alone resource. This chapter deals with Member State action that creates barriers to trade. The most obvious form of protectionism occurs through customs duties or charges that have an equivalent effect, with the object of rendering foreign goods more expensive than their domestic counterparts. This is addressed by Articles 28-30 of the Treaty on the Functioning of the European Union (TFEU). A state may also attempt to benefit domestic goods by taxes that discriminate against imports, which is covered by Articles 110-113 TFEU. These issues are considered within the chapter. The UK version contains a further section analysing the way in which issues of customs duties and taxation are likely to be resolved in future trade relations between the EU and the UK.


Author(s):  
Paul Craig ◽  
Gráinne de Búrca

All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing able students with a stand-alone resource. This chapter deals with Member State action that creates barriers to trade. The most obvious form of protectionism occurs through customs duties or charges that have an equivalent effect, with the object of rendering foreign goods more expensive than their domestic counterparts. This is addressed by Articles 28-30 of the Treaty on the Functioning of the European Union (TFEU). A state may also attempt to benefit domestic goods by taxes that discriminate against imports, which is covered by Articles 110-113 TFEU. These issues are considered within the chapter.


This book provides the first comprehensive analysis of the withdrawal agreement concluded between the United Kingdom and the European Union to create the legal framework for Brexit. Building on a prior volume, it overviews the process of Brexit negotiations that took place between the UK and the EU from 2017 to 2019. It also examines the key provisions of the Brexit deal, including the protection of citizens’ rights, the Irish border, and the financial settlement. Moreover, the book assesses the governance provisions on transition, decision-making and adjudication, and the prospects for future EU–UK trade relations. Finally, it reflects on the longer-term challenges that the implementation of the 2016 Brexit referendum poses for the UK territorial system, for British–Irish relations, as well as for the future of the EU beyond Brexit.


EU Law ◽  
2020 ◽  
pp. 725-782
Author(s):  
Paul Craig ◽  
Gráinne de Búrca

All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing students with a stand-alone resource. This chapter considers Articles 34-37 of the Treaty on the Functioning of the European Union (TFEU). Article 34 is the central provision and states that: ‘quantitative restrictions on imports and all measures having equivalent effect shall be prohibited between Member States’. Article 35 contains similar provisions relating to exports, while Article 36 provides an exception for certain cases in which a state is allowed to place restrictions on the movement of goods. The European Court of Justice’s interpretation of Articles 34-37 has been important in achieving single market integration. It has given a broad interpretation to the phrase ‘measures having equivalent effect’ to a quantitative restriction (MEQR), and has construed the idea of discrimination broadly to capture both direct and indirect discrimination. The UK version contains a further section analysing issues concerning free movement of goods between the EU and the UK post-Brexit.


2013 ◽  
Vol 15 ◽  
pp. 83-99 ◽  
Author(s):  
Nicholas Forwood

AbstractThis chapter aims to explore some challenges that are likely to arise in the context of the UK’s present and future relationships with the EU. Three aspects come under scrutiny, namely the global opt-out available for the UK in the field of police and judicial cooperation in criminal matters (Protocol 36 to the Treaty on the Functioning of the European Union (TFEU)), the 2014 referendum on Scottish independence and the contemplated 2017 referendum on whether the UK should remain an EU Member State. The chapter stresses not only the importance of restoring objectivity in the debates surrounding these issues, but also the necessity of taking due account of the uncertainties that these processes unavoidably entail as to their end results for both the UK and Scotland.


2015 ◽  
Vol 74 (2) ◽  
pp. 195-198 ◽  
Author(s):  
Steve Peers

THE recent judgment of the Court of Justice of the European Union in the case of Dano (ECLI:EU:C:2014:2358) clarified some important points as regards access to social welfare benefits by EU citizens who move to another Member State. Furthermore, the judgment could have broad implications for any attempts by the UK Government to renegotiate the UK's membership of the EU, which is likely to focus on benefits for EU citizens coming to the UK. This note is an updated and expanded version of my analysis on the EU Law Analysis blog: http://eulawanalysis.blogspot.co.uk/2014/11/benefit-tourism-by-eu-citizens-cjeu.html.


2013 ◽  
Vol 15 ◽  
pp. 83-99
Author(s):  
Nicholas Forwood

Abstract This chapter aims to explore some challenges that are likely to arise in the context of the UK’s present and future relationships with the EU. Three aspects come under scrutiny, namely the global opt-out available for the UK in the field of police and judicial cooperation in criminal matters (Protocol 36 to the Treaty on the Functioning of the European Union (TFEU)), the 2014 referendum on Scottish independence and the contemplated 2017 referendum on whether the UK should remain an EU Member State. The chapter stresses not only the importance of restoring objectivity in the debates surrounding these issues, but also the necessity of taking due account of the uncertainties that these processes unavoidably entail as to their end results for both the UK and Scotland.


EU Law ◽  
2020 ◽  
pp. 540-575
Author(s):  
Paul Craig ◽  
Gráinne de Búrca

All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing students with a stand-alone resource. The EU develops policy through regulations, directives, and decisions. Any developed legal system must have a mechanism for testing the legality of such measures. This chapter focuses on access to justice and review of legality by the EU Courts. There are a number of ways in which EU norms can be challenged, but the principal Treaty provision is Article 263 of the Treaty on the Functioning of the European Union (ex Article 230 EC). Five conditions must be satisfied before an act can successfully be challenged: (i) the relevant body must be amenable to judicial review; (ii) the act has to be of a kind that is open to challenge; (iii) the institution or person making the challenge must have standing to do so; (iv) there must be illegality of a type mentioned in Article 263(2); and (v) the challenge must be brought within the time limit indicated in Article 263(6). The UK version contains a further section analysing the relevance of legal challenge to EU norms in relation to the UK post-Brexit.


Author(s):  
Sylwia Majkowska-Szulc

Brexit is a unique phenomenon as no Member State has ever expressed the will to leave the European Union. Never before had the in-depth impact of a Member State withdrawal been analysed. The issue has started to be analysed after the referendum in which the British voted in favour of leaving the European Union. The topic of the potential consequences of Brexit in the field of private international law concerns, inter alia, national jurisdiction in civil and commercial matters, mutual recognition and enforcement of judgments, specific procedures of EU uniform law, judicial cooperation between Member States or the functioning of the e-Justice Portal and dynamic forms. Before a given Member State withdraws from the EU, interested parties should have been informed, inter alia, of how pending proceedings will be conducted starting with the withdrawal day, what about proceedings initiated at the date of withdrawal or later on, and what about the rulings of the courts of the applicant state covered by the exequatur procedure before the withdrawal. Therefore, the primary purpose of the article is to determine the framework for the future relationship between the EU and the UK in the field of private international law. An additional aim of this paper is to better prepare natural and legal persons for the new post-Brexit reality. European integration has brought Europe peace and prosperity and enabled unprecedented cooperation in all areas of common interest. Following the withdrawal decision, the state and its citizens cease to benefit from the acquis communautaire. In fact, the United Kingdom left the European Union on 31 January 2020. As far as private international law is concerned, the United Kingdom has become a third country. Subsequently, on 1 February 2020 a transition period has started and it aims to provide more time for citizens and businesses to adapt. The negotiations on the future partnership between the EU and the UK has started in March 2020, but they were postponed due to the coronavirus COVID-19 pandemic. The relationship between the United Kingdom and the European Union is sometimes compared to love that has passed away, but former lovers must continue to meet from time to time to manage certain common affaires. The analysis of the topic leads to the conclusion that, in fact, Brexit is a unique phenomenon that has no added value.


2020 ◽  
pp. 33-60
Author(s):  
Sylvia de Mars

This chapter discusses the different institutions that make up the ‘EU government’. It begins by explaining the Article 50 TEU (Treaty of European Union) process, which sets out how a Member State can leave the EU. The chapter then describes the European Council, the European Commission, the Council of Ministers, the European Parliament, and the Court of Justice of the European Union (CJEU). The two other EU institutions set out in Article 13 TEU include the European Central Bank and the Ombudsman. The chapter then considers how the roles of the EU institutions in the UK will change over the next few years following Brexit. It studies the Withdrawal Agreement and assesses what happens after the so-called transition period.


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