European Union law week 2
Problem 2, lecture 12-10 and problem 3
There are 2 categories of measures which are prohibited to protect the free movement
of goods: fiscal and regulatory barriers. Now we’ll focus on fiscal barriers.
Custom duties
Levies at the border on foreign goods under art. 30 TFEU
Customs duties are well-known as protection for a State. They’re meant to protect
domestic binnenlands goods against cheaper imports. In the customs union we know financial
charges at the border are prohibited art. 30 TFEU. The provision is absolute, customs
duties are never allowed.
Let’s take a close look at art. 30. The Court has defined the definition of a customs
duty as ‘any pecuniary geldelijk charge, however small and whatever its designation benaming and
mode manier of application, which is imposed on goods by reason of the fact that they cross a
Problem 2, lecture 12-10 and problem 3
There are 2 categories of measures which are prohibited to protect the free movement
of goods: fiscal and regulatory barriers. Now we’ll focus on fiscal barriers.
Custom duties
Levies at the border on foreign goods under art. 30 TFEU
Customs duties are well-known as protection for a State. They’re meant to protect
domestic binnenlands goods against cheaper imports. In the customs union we know financial
charges at the border are prohibited art. 30 TFEU. The provision is absolute, customs
duties are never allowed.
Let’s take a close look at art. 30. The Court has defined the definition of a customs
duty as ‘any pecuniary geldelijk charge, however small and whatever its designation benaming and
mode manier of application, which is imposed on goods by reason of the fact that they cross a
