1. Cross Border Element
Yes, EU law will apply.
2. Kind of conduct
Freedom of Movement of Goods
"products which can be valued in money and subject of a commercial transaction" – Art Treasures
Para-Fiscal Measures:Compagnie Commerciale
Fully Offsets = Art 30 TFEU – CEE / Partially Offsets = Art 110 - DIT
Fiscal Measure: Fiscal Measure: Non-Fiscal Measure:
Customs Duties Discriminatory Internal Taxation (DIT) Quantitative Restriction (QR)
Charges having Equivalent Effect (CEE) Applies when foreign goods are already in a different
MS. Measures Equivalent to Quantitative Restriction (MEQR)
“all trading rules enacted by MS which are capable of
Statistical Levy – any pecuniary charge, however small. Peureux: discrimination against domestic goods is not hindering, directly or indirectly or potentially, intra community
Whatever its designation or mode of application by reason of prohibited. trade” Dassonville
crossing border.
3. Generally Prohibited
Art 30 TFEU prohibits customs duties and CEEs between MSs. Art 110 TFEU must guarantee the complete neutrality of Art 34 = imports / Art 35 = exports
internal taxation. Schnapps
CEEs are prohibited, even if the charge is enacted for the MEQR
Distinctly applicable measure: these are rules that do not apply
benefit of the State or those having to pay the charge Art 110 – Similar
equally to domestic and imported products and discriminate
(Statistical Levy). Rewe: similar characteristics + meet the same needs for against imports.
consumers.
Focus on effect of the charge, not purpose Diamantarbeiders Publicly sponsored ‘buy national’
Direct Discrimination Buy Irish = not permitted - Encouraged purchase of national
● Lutticke: only imported products are subject to products instead of imported. Sought substitution of foreign
the tax. per domestic.
Buy British Fruit = permitted - drew attention to specific
● Bobie: different rates apply because of origin.
qualities and promoted sales based on such properties.
● Commission v Ireland: Tax collection procedure
treats domestic goods and those from another Origin Marking
MS unequally. Irish tax producers had more Permitted where the product has distinguishing characteristics
time to pay tax than importers. Conditions because it originates in a specific area.
must be the same for domestic and imports.
● Commission v Italy: lower taxes on regenerated Irish Souvenirs = not permitted - Irish law required that all
imported souvenirs had to bear an indication of the country of
oil, not applicable to imported products
origin.
, ● Haahr Petroleum: import surcharge 40% higher Origin Marking = permitted - breach unless genuinely
on international transport in comparison to distinguishing characteristics, not available elsewhere
domestic transport
Indistinctly applicable measure (product requirements): these
apply equally in law, but in practice have a greater impact on
Art 110 - goods in competition
the imported product. (Foreign products must comply with
Indirect Discrimination
domestic and foreign markets). Need to be justified by
A measure is indirectly discriminatory where on its face
mandatory requirements.
(in law) it does not refer to the origin of the product, but
in fact, it imposes a particular burden on the imported
Rau: Regulations concerning the packaging and presentation of
goods. cubed margarine. Rule does not say anything about origin but
it has the effect of discrimination once applied.
Grappa: 'higher taxation which by definition can never
be fulfilled by similar domestic products cannot be “If a MS has a choice between various measures to attain the
considered to be compatible with the prohibition of same objective, it should choose the means which least
discrimination' restricts the free movement of goods”.
Humblot: discriminatory since tax affected only Cassis: sets the principle of mutual recognition - a product
imported cars. lawfully marketable in one MS should be freely marketable in
another.
Commission v Denmark: 'such differential taxation is
incompatible with Community law if the products most Any other measures which hinder market access
heavily taxed are, by their very nature, import products' Towing Trailer - “any other measure which hinders access of
products originating in other MS to the market of a MS” (the
market access test)
Certain Selling Arrangements (CSA)
Selling arrangements govern who can sell particular categories
of products, when, where, and how.
Keck - An arrangement must:
1: apply to all relevant traders operating in the MS; and
2: affect the marketing of domestic and imported products in
the same manner, both in law and in fact.
No breach if:
Universality: the provisions apply to all affected traders
operating in the MS; and
Neutrality: the provisions are non-discriminatory
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