Resume
Summary Institutional and Substantive Law of the EU
- Cours
- Établissement
The pdf contains a summary of the second part of the course Institutional and Substantive Law.
[Montrer plus]
1 vérifier
Par: 12yaaac • 1 année de cela
Vendeur
S'abonner
smahd
Avis reçus
Aperçu du contenu
Free movement of goods- Free movement of goods is secured through the elimination of customs duties and
quantitative restrictions and the prohibition of MEE
- Eliminating all obstacles to trade in the EU
- Right of free movement of goods originating in MS’s and goods from third countries in
free circulation
- The creation of the single market necessitated the elimination of all remaining obstacles
to the free movement of goods
- What did the EU do to abolish obstacles? → Fiscal and Non Fiscal Rules
Goods: Products which can be valued in money and which are capable, of forming the subject of
commercial transactions Commission v Italy 1968
- Ex: Waste, Electricity
Internal market: An area without frontiers in which the free movement of goods, persons,
services and capital is ensured
Legal basis: Art. 34/35 TFEU
ART 3 (3) + ART 26 TFEU → Definition of the IM
ART 28(1) → Customs Union
ART 29 TFEU→ Products considered to be in free circulation IF the import formalities
have been complied with and any customs duties/CEEs due have been
levied in a MS
- Case: Donckerwolcke
ART 30 TFEU → Customs duties on imports & exports & charges having equivalent
effect shall be prohibited between MS (Fiscal)
ART 34 TFEU→ Ban on quantitative restrictions on imports and measures that have an
equivalent effect (MEQR). (Non-Fiscal)
ART 35 TFEU → Ban on quantitative restrictions on exports and measures that have an
equivalent effect (Non-Fiscal)
ART 36 TFEU → Justifications
ART 110(1) TFEU → Prohibition of discrimination internal taxation (Fiscal)
ART 110(2) TFEU → Prohibition of protectionism
ART 114 TFEU→ Achievement of the IM
,Free movement of goods achievement through:
1. Prohibition of customs duties and charges of equivalent effect or CEEs (ART 30
TFEU)
2. Prohibition of quantitative restrictions and measures of equivalent effect or MEEs
(ART 4/36 TFEU)
3. Prohibition of discriminatory internal taxation (ART 110 TFEU)
→ all directly applicable EXCEPT Capital → Mutual recognition applied
Customs duties → Charges levied on goods by reason of the fact that they cross a frontier
between MS’s
Charges of Equivalent effect: ART 30
Diamonds 1969 (para 9) → Any pecuniary charge however small & whatever designation &
mode of application imposed on domestic or foreign goods, by
reason of fact they cross a frontier.
Quantitative restrictions: ART 34-35
Geddo 1973 → “Measures which amount to total or partial restraint of...imports, exports of goods
in transit”
MEQR: ART 34-35
Dassonville (par. 5) → ‘All trading rules enacted by MS which are capable of hindering, directly
or indirectly, actually or potentially, intra-community trade”
- Broad
- Buy Irish (para 25)
→ Inappropriate to consider statistical evidence as to the volume of imports of products
subject to the national measure (Campaign made imports rise)
- Trailers 2009 (para 37)
→ Added: “Any measure which hinders access to the market” also constitutes an MEE
Summary:
ART 30/110 → CEE
ART 34/35/36 → MEQR
Customs Union
Art. 28(1) TFEU → EU constitutes a customs union covering all trade in goods
- Uniform rules for goods coming from third countries
Ex: 1) A common customs tariff (ART 31 TFEU)
2) Common commercial policy in trade with third countries (ART 207 TFEU)
,Distinctly applicable measures: Makes a distinction
- Caught by Art 34
- Justified on Art 36
- Ex: Buy Irish / Comm v UK
Indistinctly applicable measures: Applies to imports, exports and domestic products
- Rule of Reason Principle (Mandatory Requirements)
- Cassis de Dijon
- Justified: Art 30 Derogations (Not exhaustive list)
Mutual recognition Cassis de Dijon (para 8)
Mutual recognition: Ensures market access for goods
- Guarantees that any good lawfully sold in one EU country can be sold in another
Justification to go against Mutual Recognition → Mandatory Requirements
- (Art 30 Derogations)
→ Possible even if the goods do not fully comply with the technical rules of the other country
Exceptions: When public safety, health or the environment are concerned
Selling Arrangements:→ Opinion of Tesauro Advocate General (C-292/92) (Par 9)
- Who / Where /When / How
- Not MEE Keck Case (Par 16)
- If discriminatory→ Then Yes MEE → Art 34
Product Requirement: Form, presentation, packaging, labeling, weight, size
- Keck Case (Par 15)
- Prohibited under Art 34 TFEU
- Justifications Art 36
- Is it proportionate?Comm vs Austria & Comm vs Germany
1. Suitable
- Appropriate to achieve?
2. Necessary
- Less restrictive means?
3. Balance
- Private vs public interest
, Justifications
1. Art 36
2. Mandatory Requirements
- Effectiveness of fiscal supervision, the protection of public health, the fairness
of commercial transactions and the protection of the consumer
- Established in Cassis De Dijon
Discrimination Tax
Art 110
- NO MS can impose direct or indirect taxation on import goods
2 Prohibitions: 1. Internal Discrimination Tax
- Art 110(1)
- Similar Domestic Products
2. Internal Tax Protection
- Art 110(2)
- Permissive
1. Art 110(1) (Discrimination)
- Prohibition applies if: 1. Imported + Domestic products are similar
2. Discrimination
a. Similar Products: Characteristics, Method of Manufacturing, Consumer
Perception
Ex: Walker Case - Danish System different taxation Scotch/Fruit
Wine
Comm v France - light vs dark tobacco
b. Discrimination
- Direct: Tax scheme explicitly differentiates based on origin of
products
- Indirect: Not explicit but higher tax burden
- Ex: CAMPAIGN (Buy Irish)
- Humblot
- Comm v France
2. Art 110(2) (Proh of Protectionism)
- Applies if: 1. Imp/Dom are in competition
Ex: Comm vs UK (wine v beer)
Remedy
Art 110(1) → Equalize tax on similar products
Art 110(2) → Elimination protection effect
Les avantages d'acheter des résumés chez Stuvia:
Qualité garantie par les avis des clients
Les clients de Stuvia ont évalués plus de 700 000 résumés. C'est comme ça que vous savez que vous achetez les meilleurs documents.
L’achat facile et rapide
Vous pouvez payer rapidement avec iDeal, carte de crédit ou Stuvia-crédit pour les résumés. Il n'y a pas d'adhésion nécessaire.
Focus sur l’essentiel
Vos camarades écrivent eux-mêmes les notes d’étude, c’est pourquoi les documents sont toujours fiables et à jour. Cela garantit que vous arrivez rapidement au coeur du matériel.
Foire aux questions
Qu'est-ce que j'obtiens en achetant ce document ?
Vous obtenez un PDF, disponible immédiatement après votre achat. Le document acheté est accessible à tout moment, n'importe où et indéfiniment via votre profil.
Garantie de remboursement : comment ça marche ?
Notre garantie de satisfaction garantit que vous trouverez toujours un document d'étude qui vous convient. Vous remplissez un formulaire et notre équipe du service client s'occupe du reste.
Auprès de qui est-ce que j'achète ce résumé ?
Stuvia est une place de marché. Alors, vous n'achetez donc pas ce document chez nous, mais auprès du vendeur smahd. Stuvia facilite les paiements au vendeur.
Est-ce que j'aurai un abonnement?
Non, vous n'achetez ce résumé que pour €7,69. Vous n'êtes lié à rien après votre achat.
Peut-on faire confiance à Stuvia ?
4.6 étoiles sur Google & Trustpilot (+1000 avis)
84669 résumés ont été vendus ces 30 derniers jours
Fondée en 2010, la référence pour acheter des résumés depuis déjà 14 ans