Free Movement of Goods - Fiscal Barriers - Internal Taxation
6 important questions on Free Movement of Goods - Fiscal Barriers - Internal Taxation
Name two types of protectionist taxes that Art. 110 distinguish.
2. Protectionist taxes on competing goods.
Discrimination on similar goods in art. 110(1) can occur in two ways. How can this take place?
- Direct discrimination: national tax legislation legally disadvantages foreign goods;
- Indirect discrimination: national tax formally applies to both foreign and domestic goods, but materially imposes a heavier fiscal burden on the foreign goods.
What is the difference between Art. 30 and Art. 110 TFEU
1. Art. 30 applies only on fiscal measures that is applied at the national border, while Art. 110 applies at tax law internally.
2. The scopes of these articles are mutually exclusive. The same fiscal charge cannot belong to both categories at the same time.
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When are two goods 'similar' within the meaning of Art. 110(1), and in which case did the Court explained it?
- similar characteristics
- meet the same needs from the point of view of consumers
- their use is similar and comparable
Not relevant is whether they are identical.
Discrimination between goods can be objective justified. This is called objective justification. In which case set out the criteria to distinguish two products?
Rule of law: preferential treatment is not discriminating when there are objective justification.
When will two goods be in competition and, in which case the Court gave answer to this question?
Goods are similar when there is a degree of substitution for one another.
In order to determine the existence of a competitive relationship, it was necessary to consider not only the present state of the market but also possible developments, further potential of substitution of products.
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