Freedom of good .pdf

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Is it a good ?

NO : Fuck off

YES :Is it a good allowed to move freely ? (art.
24 Community Customs Code : their last,
substantial, economically justified processing
or working)

NO : Fuck off

YES : Is it a fiscal or a regulatory
restriction ?

Fiscal restriction
:Art 30 & 110

Art. 30 : Customs duties and charges having equivalent effect

Regulatory restriction :
Art. 34 & 35

Is the regulation an obstacle ?

Art. 110 : both national and foreign goods are taxed- §1 :
similar goods (consumers can swith from one to another
good)- §2 : Different goods


NO : Fuck off

Art. 34 :

Art. 35

DASSONVILLE : Very broad definition of art. 34 : "All
trading rules enacted by a MS which are capable of hindering
or indirectly, actually or potentially, intra-Community trade are
to be considered as measures having an equivalent effect to
quantitative restrictions"+ In the absence of a Community
system, MS can take measures if they do not act as hindrances
to trade

THE AIM IS IRRELEVANT :- Commission v.
Italy (Statistical levy)- Sociaal Fonds voor de

Products : regulated by the country of origin + mutual
recognition (Cassis de Dijon)

Groenveld : applies only if discriminatory measure

Selling arrangement : law of the country of consumption (Keck
& Mittouard)

Commission v. Italy (Trailer case) ????

Scharbatke C-72/92

If the compensation were balanced : the tax weighs only on
foreign goods

If the compensation were not balanced

Right of reimbursement (Van Gend & Loos) :It
is for MS to provide the reimbursement

Denkavit (61/79)

Equivalence principle : the procedure doesn't have to be
harder because the right derives from EU law rather than
national law

Effectiveness principle : cannot be impossible in practice to
exercise the rights

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