JN204 Lecture Notes - Lecture 9: Openbaar Ministerie
21 Nov 2020
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Document Summary
Relationship between art 30 and 110 tfeu: 2 sets of articles = mutually exclusive, art. 28-30 t. f. e. u. relate to charges levied as result of goods crossing border. Art. 110 t. f. e. u. prevents discrimination against goods once entered internal system of taxation: sometimes court decides charge of levy taken at border not c. e. e. under art. 30 t. f. e. u. but tax under art. 110 t. f. e. u. Co-frutta (193/85): sometimes state chooses to use money to benefit only particular group or to make selective refund of tax or - capolongo (77/72) & fratelli cucchi (77/76). Non-pecuniary barriers to trade the prohibition of quantitative restrictions and. The elimination of non-pecuniary barriers to trade: art. 30 & 110 t. f. e. u. prohibit pecuniary barriers to trade either at the frontier or internally within m. s. Prevent m. s. from imposing protectionist administrative rules/practices: art. 34 t. f. e. u. : quantitative restrictions on imports and all measures having equivalent effect shall be prohibited by member states. : art. 35 t. f. e. u.
