Art 30 prohibits MS from enacting custom duties, Chees this ensures free movement of
goods
Good = anything with a monetary value and is subject of a commercial transaction commission
v Italy ( first art treasure case).
Custom duty - a formal charge levied on exports/imports.Steinike
CHEES - a pecuniary charge levied on goods by reason that they have crossed the frontier - no justification for breach of art
30.
Charges that fall outside the scope of art 30 - A charge levied for a service rendered ( must be specific, benefit the individual importer - genuine
payment for the service rendered (statistical data), charge might be under international /EU law- it must exceed the actual cost of inspection. Apply
to all & proportionate. Charge falls within the general system of taxation + applies uniformly & is genuine tax = must satisfy art 110 TFEU.
Art 110 - 2 parts - m/s are not to directly/indirectly adopt a system of taxation. Art 110 (1) discriminatory taxation prohibited on goods
that are similar. Art 110 (2) prohibits indirect discriminatory discrimination on goods that are in competition ( which then protects other
goods) e.g. Commission v UK ( beer & wine) - UK levied higher tax on wine than beer, argued that beer and wine are not similar
neither in competition. CJEU looked at whether consumers would substitute one for the other, held that the goods were in competition
with each other. (wine levied
Non Financial barriers to trade
art 34 - imports, art 35 - exports - 36 - derogations - non discriminatory MERQS
art 34-35 prohibit QR/MERQS
QR - Geddo - measures which amount to a total ban/restriction of imported/exports
MERQS - defined in Dassonville -Trading capable of hindering
directly/indirectly, actually potentially intra community trade. ( no intent is
required or actual discrimination only has to be capable).
Directive 70/50 - scope of MERQS - highlights the imposing less favourable prices for
imported products, lowering the value for imported goods. MERQS - rules which can
be distinctly/indistinctly applicable to imported & domestic goods.
Art 35- M/s rule must discriminate against exports to be caught by
art 35.
Distinctly - do not apply equally to imported goods there is a direct
discrimination. Only justified by art 36.
indistinctly - same rule applicable to both domestic & imported goods but
have a discriminatory effect.
Cassis de Djon - 2 principles introduced, the mutual recognition - if goods are lawfully produced in one
country there is no reason why they should not be sold in another m/s. Rule of reason - M/s are allowed
to impose further restrictions on imports if necessary to fulfil mandatory requirements. on the grounds of
public health, fairness of commercial transactions, the defence of a consumer, effective fiscal
supervision, protection of an environment, legitimate interests of social & economic policy, creation of
cinematographic work and national regional socio-cultural characteristics.
Keck - introduced the selling arrangement - do not fall in the scope within the scope art 34 & product requirement
falls within the scope of art 34. De Agostini unequal burden in law + fact = prohibition advertising which prevented
access to the market = subject to art 34