Free movement of goods Fiscal barriers
Pre-test
1. Is there a cross-border element?
2. Is a measure from a member state?
3. Is there harmonization?
4. Which freedom? Goods -> defined in art treasures paragraph 1
Test
5. Is it a regulatory or a fiscal barrier? Fiscal
6. Customs/CEE or discriminatory/protectionist internal tax?
art. 30 TFEU art. 110 TFEU
2 implied exceptions Similar or competing?
Bauhuis Statiscal levy P1 P2
P. 15
pursuant to a measure of EU law fees for specific services
does not exceed the actual cost rendered to individ. traders
Dark tobacco Beer & Wine
p23-24 Dried bananas
p12,13
- Similar characteristics 1. Substitution?
- meet the same needs 2. Protectionist?
Exceptions
Differentiation is allowed If you have a
objective criterium (nat. sweet wine p
6,9,10) and in the pursuance of objective
which are compatible with eu law
(Outokumpu p30).
Pre-test
1. Is there a cross-border element?
2. Is a measure from a member state?
3. Is there harmonization?
4. Which freedom? Goods -> defined in art treasures paragraph 1
Test
5. Is it a regulatory or a fiscal barrier? Fiscal
6. Customs/CEE or discriminatory/protectionist internal tax?
art. 30 TFEU art. 110 TFEU
2 implied exceptions Similar or competing?
Bauhuis Statiscal levy P1 P2
P. 15
pursuant to a measure of EU law fees for specific services
does not exceed the actual cost rendered to individ. traders
Dark tobacco Beer & Wine
p23-24 Dried bananas
p12,13
- Similar characteristics 1. Substitution?
- meet the same needs 2. Protectionist?
Exceptions
Differentiation is allowed If you have a
objective criterium (nat. sweet wine p
6,9,10) and in the pursuance of objective
which are compatible with eu law
(Outokumpu p30).
