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Freemovement of Goods and Fiscal Barrier

Q: What are the three conditions for charge having equivalent effect?

1. they must be imposed unilaterally either at time of the import or subsequently and must be imposed specifically upon a product imported from a member state to the exclusion of a similar domestic product and by altering the price of the imported goods, the charges has the same effect on the free movement of goods as a customs duty.

4 important questions on Freemovement of Goods and Fiscal Barrier

Which treaty and its provision remain the highest importance to the ree movement of goods?

Lisbon Treaty

What articles in TFEU are about discriminatory taxation?

Arts.110 - 113

What are the three conditions for charge having equivalent effect?

1.they must be imposed unilaterally either at time of the import or subsequently and must be imposed specifically upon a product imported from a member state to the exclusion of a similar domestic product and by altering the price of the imported goods, the charges has the same effect on the free movement of goods as a customs duty.

ECJ has held in certain narrowly-defined circumstances, the levy may not constitute a charge for the purposes of Article 30. What are these circumstances?

1.Where charge is imposed as consideration for a service rendered to the trader. 2.inspections carried out pursuant to Community law 3.charge which falls within the scope of internal taxation.

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

Foster on EU Law | 9780199670796 | Nigel Foster

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