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Free Movement of Goods - Fiscal Barriers - Questions

7 important questions on Free Movement of Goods - Fiscal Barriers - Questions

What does the cross-border element from the pre-test mean?

The cross-border element entails that there are at least two Member States involved, or that the goods/persons/capital/services are crossing the border from one Member State to another.

To determine whether Article 30 TFEU is applicable, important is whether or not the tax is levied at the border. There are two categories, which two?

Customs Duties
CEE

There are a few exceptions for the breach of Article 30 TFEU. What exception is given in the Statistical Levy case?

The Statistical Levy case gives the exception of 'service charge'. This advantage of this service charge cannot be too general, but has to be for a very specific service and also has to benefit individual traders.

What is the difference between an exception and a justification?

An exception means that the behaviour/measure falls outside the scope of the provision. Which means that the provision is not violated. While justification the behaviour/measure does violate the scope of the provision, but it can be justified on certain grounds.

Art. 110(2) requires two elements to be fulfilled before a national tax is found to hinder the free movement of goods. Which two elemetns have to be fulfilled?

1. The national tax will tax competing goods differently;
2. This differentiation indirectly protects national goods and thus indirectly discriminates against foreign goods.

What is the function of Art. 110(1) TFEU?

The function of Art. 110(1) is to prohibit foreign goods being taxed more than similar domestic goods. So this prohibits internal taxes that discriminate between national and imported goods.

What is the relationship between Art. 110(1) and Art. 110(2)

When the Court does not consider goods to be similar within the meaning of paragraph 1, the Court will examine whether they are in competition under paragraph 2.

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The question on the page originate from the summary of the following study material:

European Union Law | 9781107071209 | Robert Schütze

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Free Movement of Goods - Fiscal Barriers - Questions

7 important questions on Free Movement of Goods - Fiscal Barriers - Questions

What does the cross-border element from the pre-test mean?

To determine whether Article 30 TFEU is applicable, important is whether or not the tax is levied at the border. There are two categories, which two?

There are a few exceptions for the breach of Article 30 TFEU. What exception is given in the Statistical Levy case?

What is the difference between an exception and a justification?

Art. 110(2) requires two elements to be fulfilled before a national tax is found to hinder the free movement of goods. Which two elemetns have to be fulfilled?

What is the function of Art. 110(1) TFEU?

What is the relationship between Art. 110(1) and Art. 110(2)

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