Exam (elaborations)
EU free movement of goods
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Exam of 2 pages for the course EU law free movement of goods at UoL (.)
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Free movement of goods essay planIntroduction – 10 minutes
Free movement of goods is a fundamental EU principle and key to economic integration. The treaty
of the Functioning of the European Union (TFEU) provides clear guidance on how the single market
should operate and in particular how the free movement of goods should be ensured. The Court of
Justice has supported the free movement of goods throughout its decisions however the
complexities of harmonising member states with different cultures, regulations and mind-sets is
challenging. Article 45(1) sets out the rights ensuring there is a union between member states.
In Commission v Italy the court stated that the products which can be valued in money or which are
capable of forming the subject of commercial transactions are accepted as goods in respect to the
TFEU. Other things that suffice: works of art (R v Thompson), electricity (Almelo) and natural gas
(Commission v France). However services are not accepted. The word ‘goods’ does not have a
legislative definition’.
The free movement of goods is one of the freedoms of the single market of the European Union. Art
26(2) TFEU: “the internal market shall comprise an area without internal frontiers in which the free
movement of goods, persons, services and capital is ensured”. European Commission 2007: “a
properly functioning internal market for goods is thus a critical element for the current and future
prosperity of the EU in a globalised economy”
Free movement of goods consists of the removal of fiscal barriers (Art 30: customs duties and Art
110 discriminatory taxation) and non-fiscal barriers (Art 34-35- quantitative restrictions and
measures having equivalent effect). The internal market cannot function if there are barriers.
Advantages of the free movement of goods: Transparent pricing, better quality, fair process and
more potential consumers for business. Disadvantages of the free movement of goods: Danger as
there is too much competition, monopolies may dominate and economies may shrink.
Customs duties – 5 minutes
Art 30 prohibits custom duties and charges having equivalent effect (CEE’s). Such charges make the
imported goods more expensive to the consumer thus placing them at a disadvantage to the
domestic national product. The key case is Van Gend Loos which stated it can never be justified. The
Court of Justice in Sociaal Fonds confirmed that custom duties and CEE’s are prohibited regardless of
the purpose which they were introduced. The scope of tariff barriers is drawn widely due to the
inclusion of CEE’s. In Commission v Italy the collecting of statistical data was argued to be of benefit
to the traders. Commission v Belgium created a 3 part test establishing a payment for services
rendered. 1. The charge is consideration for services. 2. It is of benefit to the importer. 3. The
amount charged is proportionate with the cost of service. Commission v Italy and Commission v
Belgium fall outside the scope of Art 30. There are no derogations for Article 30.
Art 110 Taxation – 5 minutes
Art 110 TFEU aims to ensure that an internal due is applied systematically to domestic and imported
goods to avoid discrimination (Denkavit). Court of Justice held that Art 110 covers both direct
discrimination (John Walker) and indirect discrimination (Humblot) Art 110(1) similar products:
member states cannot impose higher taxes on imported than on similar domestic goods. Art 110(2)
non-similar products: need not be taxed in exactly the same manner but member state cannot offer
domestic goods protectionist advantages (Commission v UK).
Quantitative restrictions – 15 minutes
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