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Fiscal (article 28-30 (limited exceptions (inspections mandated by EU law,…
Fiscal
article 28-30
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commission v Luxembourg gingerbread, a duty imposed unilaterally at times of importation, goods specifically imported - alteration of price comes under article
any charge, regardless of size, design, purpose, who benefits, even if not in competition
no defence, even if there's a positive motive
Diamantarbeider Belgian law required 0.33% of the value of imported diamonds be paid into social fund for workers, comes under article 30 (doesn't favour industry or government)
Commission v Italy - people want to take art out of Italy face a charge, defence of culture or heritage not a valid exceptions
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schatbatke tax on particular product,only benefits national producer then examined under article 30
Article 110
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Direct discrimination
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hansen german rule made tax relief for small businesses, must be applied for companies from elsewhere in the EU
Indirect discrimination
no distinction between domestic and imported products, but has negative impact on imports
humblot french law imposed heavy taxes on cars above certain engine level, no french makers affected - was discriminatory
commission v France sweet wines made in traditional way had lower tax - allowed - incentivised poorer areas
chemical italy taxed synthetic ethanol higher then it did fermentation - they were used interchangeably - accepted (not discriminatory) affected Italians as well
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similar products
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Test for drink
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origin, method of manufacture, taste, alcohol content, customer need
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Italy banana v pear - not similar - different appearance, taste and intended need
Roders similar, both wines (grape v fruit)
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competing products
increase tax on one, affects the other
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commission v United Kingdom high tax on wine, low on beer, competed at some level - article 110 appliable
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Denkavit levy at border for domestic and foreign goods, came under article 110
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merimex vet inspection on imports, different guidelines and institutions for domestic goods - article 30
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