Customs Union: Discriminatory Taxation - Genuine Tax vs Custom Duties/CHEE
4 important questions on Customs Union: Discriminatory Taxation - Genuine Tax vs Custom Duties/CHEE
Case 90/79 Commission v France
CD/CHEE under Article 30
- Imposed on goods as they cross the frontier
- Specific charge on imported goods to the exclusion of domestic goods
- Unlawful per se.
Genuine Tax under Article 110
- Imposed within the MS.
- Imposed as part of the internal taxation system
- Prohibited only if discriminatory.
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Apply Article 30 TFEU if:
- The sole purpose of the refund is to finance activities which benefit the taxed domestic product and
- The product which has been taxed and the product benefitting from the charge must be the same and
- Refund of the charge imposed on the domestic product is made in full.
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