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.

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

2018 ◽  
Author(s):  
Margot Horspool ◽  
Matthew Humphreys ◽  
Michael Wells-Greco
Keyword(s):  
European Union ◽  
Free Movement ◽  
Customs Union ◽  
The European Union ◽  
Equivalent Effect ◽  
Free Movement Of Goods ◽  
The Law ◽  
The Eu

This chapter reviews 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 Treaty on the Functioning of the European Union; customs duties and common customs tariffs; charges having equivalent effect to a customs duty; and charges falling within the scope of internal taxation.

10. Free movement of goods (II): quantitative restrictions and measures having equivalent effect

2021 ◽  
pp. 322-362
Author(s):  
Margot Horspool ◽  
Matthew Humphreys ◽  
Michael Wells-Greco
Keyword(s):  
Mutual Recognition ◽  
Free Movement ◽  
Technical Standards ◽  
Equivalent Effect ◽  
Standards And Regulations ◽  
Free Movement Of Goods ◽  
The Law ◽  
The Eu

This chapter discusses the non-pecuniary obstacles to the law on the free movement of goods in the EU. It discusses the following: prohibition of quantitative restrictions and measures having equivalent effect; grounds of derogation under Article 36 TFEU; indistinctly applicable measures and mandatory requirements, Cassis de Dijon and developing the list of mandatory requirements; principles of mutual recognition and equivalence; Case C-267 and 268/91 Keck and Mithouard (1993) and certain selling arrangements; presentation requirements; the conditions in Keck and the difficulties in finding a consistent rule; the blurred distinction between Article 36 TFEU and ‘mandatory requirements’; Article 35 TFEU; and Directive 98/34 on the provision of information in the field of technical standards and regulations.

10. Free movement of goods (II): quantitative restrictions and measures having equivalent effect

2018 ◽  
Author(s):  
Margot Horspool ◽  
Matthew Humphreys ◽  
Michael Wells-Greco
Keyword(s):  
Mutual Recognition ◽  
Free Movement ◽  
Technical Standards ◽  
Equivalent Effect ◽  
Standards And Regulations ◽  
Free Movement Of Goods ◽  
The Law ◽  
The Eu

This chapter reviews the law on the free movement of goods in the EU. It discusses the following: prohibition of quantitative restrictions and measures having equivalent effect; grounds of derogation under Article 36 of the TFEU; indistinctly applicable measures and mandatory requirements, Cassis de Dijon and developing the list of mandatory requirements; principles of mutual recognition and equivalence; case C-267 and 268/91 Keck and Mithouard (1993) and certain selling arrangements; presentation requirements; the conditions in Keck and the difficulties in finding a consistent rule; the blurred distinction between Article 36 TFEU and “mandatory requirements”; Article 35 TFEU; and Directive 98/34 on the provision of information in the field of technical standards and regulations.

5. Free movement of goods

2020 ◽  
pp. 90-120
Author(s):  
Matthew J. Homewood
Keyword(s):  
European Union ◽  
Internal Market ◽  
Free Movement ◽  
The European Union ◽  
Member States ◽  
Equivalent Effect ◽  
Free Movement Of Goods ◽  
The Law ◽  
The Eu

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.

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.

5. Free movement of goods

2018 ◽  
Author(s):  
Matthew J. Homewood
Keyword(s):  
European Union ◽  
Internal Market ◽  
Free Movement ◽  
The European Union ◽  
Member States ◽  
Equivalent Effect ◽  
Free Movement Of Goods ◽  
The Law ◽  
The Eu

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.

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.

The British and French Systems of Control of the Export of works of Art

1996 ◽  
Vol 45 (3) ◽  
pp. 557-591 ◽  
Author(s):  
Michael Polonsky ◽  
Jean-François Canat
Keyword(s):  
European Community ◽  
Free Movement ◽  
Customs Union ◽  
Court Of Justice ◽  
Works Of Art ◽  
European Court ◽  
Equivalent Effect ◽  
Treaty Of Rome ◽  
The Subject ◽  
Free Movement Of Goods

Article 9 of the Treaty of Rome, as amended by the 1992 Treaty on European Union (the Maastricht Treaty), declares that the European Community “shall be based upon a customs union which shall cover all trade in goods and which shall involve the prohibition between Member States of customs duties on imports and exports and of all charges having equivalent effect”.1 The principle was thereby established of the free movement of goods within the European Community. The Treaty does not define “goods” for the purposes of the Articles (9 to 37) which make up the Title dealing with “Free Movement of Goods”, but the European Court of Justice has held that “goods” means “products which can be valued in money and which are capable, as such, of forming the subject of commercial transactions”. From this it is clear that works of art are included in the “goods” that are intended to circulate freely within the Community.

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