ACCTG 1 Lecture Notes - Lecture 27: Lex Specialis, The Highway Code, Liqueur
Document Summary
Chapter 9 eu law internal market: fiscal barriers: customs duties. Customs duties traditionally employed to protect domestic goods against cheaper import: art. Customs duty any pecuniary charge that is imposed on goods by reason of the fact that they cross a frontier: art. 30 tfeu extends to charges having equivalent effect (cee) Commission v italy: cee any charge which, by altering the price of an article exported, has the same restrictive effect on the free circulation of that article as a customs duty: would art. Statistical levy the mere presence of a restricting effect on the free movement of goods will trigger art. 30: clarified that art. 30 outlawed all restrictions including non-discriminatory restrictions devoid of a protectionist effect. Equally applicable fiscal charges that apply the same criteria to domestic and imported goods will thus not fall under art. 30. 46 was confined a regulatory restriction and couldn"t be extended to fiscal charges.
