Goods: Overview

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Treaty on the Functioning of the European Union (TFEU)

• Article 26(2) TFEU: internal market / free movement of goods, persons, services and capital
• Article 28 TFEU: customs union
• Articles 30 - 31 TFEU: common customs tariff in relation to non-EU countries
• Articles 34 - 35 TFEU: internal customs union / prohibits duties or charges with equivalent effect on imports & exports
• Article 30 TFEU: prohibition apply to customs duties of a fiscal nature
• Article 110 TFEU: prohibits discriminatory tax against goods from other Member States / internal taxation of indirectly discriminatory (Humblot)

Application

• equivalent effect can include testing or inspection fees (Bresciani)
• pecuniary charges may be acceptable (Commission v Germany) if: duties applied systematically with same criteria to domestic and imported goods (Denkavit) / proportionate payment for the service provided (Commission v Denmark) / inspections carried out in order to fulfil EU law obligations (Bauhuis)
• fees permitted if: do not exceed the actual costs of inspection / inspections are obligatory and uniform / inspections are prescribed by Community law in the general interest of the Community / promote the free movement of goods by removing barriers from unilateral measures

bits of law