ACCTG 1 Lecture 2:
Document Summary
Negative integration treaties have a number of prohibitions related to obstacles of eu internal market. Positive integration adopting positive legislation to harmonize national laws of ms; to achieve that, treaties contain provisions allowing the eu to adopt harmonization measures (e. g. art. Article 30 treaty on the functioning of the european union: Customs duties on imports and exports and charges having equivalent effect shall be prohibited between member states. This prohibition shall also apply to customs duties of a fiscal nature. Customs duty any pecuniary charge that is imposed on goods by reason of the fact that they cross a frontier. 30 tfeu prohibits both customs duties and other similar measures. 30 tfeu prohibits all restrictions, including non-discriminatory restrictions devoid of a protectionist effect. According to the court, any additional costs imposed on goods, because they cross borders are obstacles to free movement of goods, even if it wasn"t imposed for the benefit of the.
