Customs Tariffs and Internal Taxation by Stephen Carruthers https://padlet.com/stephencarruthers/n0wn9k5asariu2bw What's the difference? en-us 2021-01-25 10:34:22 UTC 2021-01-25 11:54:51 UTC hello@padlet.com Articles 28, 30 TFEU stephencarruthers https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121396601 2021-01-25 11:26:18 UTC https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121396601 Article 110 TFEU stephencarruthers https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121397968  No Member State shall impose, directly or indirectly, on the products of other Member States any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products.’  (para. 1)

 ‘Furthermore, no Member State shall impose on the products of other Member States any internal taxation of such a nature as to afford indirect protection to other products.’ (para. 2)
]]> 2021-01-25 11:26:48 UTC https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121397968 Article 30 TFEU stephencarruthers https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121401647 Customs duties on imports and exports and charges having equivalent effect shall be prohibited between Member States. ]]> 2021-01-25 11:27:59 UTC https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121401647 Permitted CEEs stephencarruthers https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121407052  Specific and proportionate charges permitted
◦Charge for services
◦C-132/82 CEC v Belgium (storage charges)
◦Charge for health inspections
◦C-87/75 Bresciani [1976]
 If charge part of general system of non-discriminatory tax
◦Internal taxation  (art. 110 TFEU)
  EU mandated inspections 
◦C-18/87 Commission v Germany (Veterinary inspection case) 
]]> 2021-01-25 11:29:48 UTC https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121407052 Definition stephencarruthers https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121415359 Import duty is a tax collected on imports and some exports by a country's customs authorities. A good's value will usually dictate the import duty. Depending on the context, import duty may also be known as a customs duty, tariff, import tax or import tariff.(Investopedia) ]]> 2021-01-25 11:32:46 UTC https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121415359 Definition stephencarruthers https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121418169 ◦CEC v Italy [1969] (Statistical levies case – 24/68)
◦CEE = (i) any pecuniary charge, however small, whatever its designation and mode of application; (ii) imposed unilaterally; (iii) by reason that the goods cross a frontier (including internal MS frontier) (iv) but not a customs duty in the strict sense.
]]> 2021-01-25 11:33:52 UTC https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121418169 Definition of Similar Products stephencarruthers https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121426742 2021-01-25 11:36:54 UTC https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121426742 Discriminatory Taxation (para 1) stephencarruthers https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121427877 Direct
Indirect]]> 2021-01-25 11:37:17 UTC https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121427877 Protectionist Tax (para 2.) stephencarruthers https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121428908 2021-01-25 11:37:41 UTC https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121428908 stephencarruthers https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121472634 The principal feature of a CEE is that it is levied solely or exclusively by reason of goods crossing the frontier, whereas domestic products are excluded
from similar charge. Internal taxation within article 110 falls in contrast on both
imported and domestic products: Sea Fish Case]]> 2021-01-25 11:54:09 UTC https://padlet.com/stephencarruthers/n0wn9k5asariu2bw/wish/1121472634