Law of the Internal Market - Case Law
Week 1: Free Movement & the Market: Goods, Tariff Barriers & Purely Internal Situations
Italian Marble
Focus:
● Scope of ART 30 TFEU
Facts:
● Italian municipality was taxing marble excavated in its territory that was transported outside
the municipal territory
Applicant:
● Challenged it
○ Question to the CJEU → Is it a CEE to a custom duty?
Municipality:
● No → It is just a tax that it is not a CEE
○ Claim it is merely a tax that is applicable without distinction (para 16)
CJEU:
● No → Clarified what is and what is not a tax (para 18)
○ This charge constitutes a CEE → “Any pecuniary charge (...) imposed because of the
fact that goods cross a frontier”
- Does not matter how small the amount may be (para. 20)
○ These charges are prohibited under ART 30 TFEU → Charges prohibited intra-state
and outer state
- This is necessary for the realisation of a Customs Union (para 24)
Jersey Potatoes
Focus:
● Compatibility of Jersey Potato Export Marketing Scheme Act with EU law
Facts:
● 2001 Marketing Scheme → Obliges producers exporting potatoes to register with PEMB &
pay contributions → Breach of scheme = Penalties
Question:
● Is this scheme a CEE? (para 57)
○ CJEU: Even if these contributions are not high, the fact they have to pay them = CEE
, ● Is this a purely internal situation? → No border was crossed (para 61)
○ CJEU: ART 30 applies → Potatoes could be re-exported (not purely internal) (para 65)
- Purely internal situation → A situation which is “purely confined in all
respects within a single MS”
Ullens de Schooten
Focus:
● Purely Internal Situations
Facts:
● Free movement provisions prohibit restrictions ‘between Member States’
○ Purely internal situation → A situation ‘which is confined in all respects within a
single MS’
CJEU:
● EU free movement provisions do not apply in purely internal situations
○ Result: CJEU has no jurisdiction to rule on these matters
- HOWEVER: There are 4 exceptions (para 50, 51, 52, 53)
Outokumou oy
Focus:
● ART 30 TFEU or ART 110 TFEU?
Facts:
● Finnish government was charging electricity coming in from abroad differently to electricity
produced in Finland
Question:
● Is this tax scheme compatible with EU law?
○ Does it fall under ART 30 or ART 110TFEU?
CJEU:
● Taxing scheme falls under ART110 TFEU → Lays down conditions for when ART 110 applies
1) Tax is part of a general system of internal taxation that applies systematically to
products
2) Duty is levied according to objective criteria and applies without regard to the origin
of the product (para 20)
● In this case tax = discriminatory
○ Treated similar products differently (para 34) → ART 110(1)
Week 1: Free Movement & the Market: Goods, Tariff Barriers & Purely Internal Situations
Italian Marble
Focus:
● Scope of ART 30 TFEU
Facts:
● Italian municipality was taxing marble excavated in its territory that was transported outside
the municipal territory
Applicant:
● Challenged it
○ Question to the CJEU → Is it a CEE to a custom duty?
Municipality:
● No → It is just a tax that it is not a CEE
○ Claim it is merely a tax that is applicable without distinction (para 16)
CJEU:
● No → Clarified what is and what is not a tax (para 18)
○ This charge constitutes a CEE → “Any pecuniary charge (...) imposed because of the
fact that goods cross a frontier”
- Does not matter how small the amount may be (para. 20)
○ These charges are prohibited under ART 30 TFEU → Charges prohibited intra-state
and outer state
- This is necessary for the realisation of a Customs Union (para 24)
Jersey Potatoes
Focus:
● Compatibility of Jersey Potato Export Marketing Scheme Act with EU law
Facts:
● 2001 Marketing Scheme → Obliges producers exporting potatoes to register with PEMB &
pay contributions → Breach of scheme = Penalties
Question:
● Is this scheme a CEE? (para 57)
○ CJEU: Even if these contributions are not high, the fact they have to pay them = CEE
, ● Is this a purely internal situation? → No border was crossed (para 61)
○ CJEU: ART 30 applies → Potatoes could be re-exported (not purely internal) (para 65)
- Purely internal situation → A situation which is “purely confined in all
respects within a single MS”
Ullens de Schooten
Focus:
● Purely Internal Situations
Facts:
● Free movement provisions prohibit restrictions ‘between Member States’
○ Purely internal situation → A situation ‘which is confined in all respects within a
single MS’
CJEU:
● EU free movement provisions do not apply in purely internal situations
○ Result: CJEU has no jurisdiction to rule on these matters
- HOWEVER: There are 4 exceptions (para 50, 51, 52, 53)
Outokumou oy
Focus:
● ART 30 TFEU or ART 110 TFEU?
Facts:
● Finnish government was charging electricity coming in from abroad differently to electricity
produced in Finland
Question:
● Is this tax scheme compatible with EU law?
○ Does it fall under ART 30 or ART 110TFEU?
CJEU:
● Taxing scheme falls under ART110 TFEU → Lays down conditions for when ART 110 applies
1) Tax is part of a general system of internal taxation that applies systematically to
products
2) Duty is levied according to objective criteria and applies without regard to the origin
of the product (para 20)
● In this case tax = discriminatory
○ Treated similar products differently (para 34) → ART 110(1)