Keywords

Summary



Keywords

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1 . CUSTOMS DUTIES - ELIMINATION - PURPOSE

( EEC TREATY, ARTICLES 9, 12 )

2 . CUSTOMS DUTIES - ELIMINATION - CHARGES HAVING EQUIVALENT EFFECT - CONCEPT

( EEC TREATY, ARTICLES 9, 12 )

3 . CUSTOMS DUTIES AND CHARGES HAVING EQUIVALENT EFFECT - ELIMINATION - INTRODUCTION OF NEW DUTIES AND CHARGES PROHIBITED - ABSOLUTE NATURE OF SUCH PROHIBITION - NATIONAL TAXATION AND CHARGES HAVING EQUIVALENT EFFECT - DISTINCTION

( EEC TREATY, ARTICLES 9, 12, 95 )

4 . CUSTOMS DUTIES - ELIMINATION - IMMEDIATE EFFECTS OF THE PROVISIONS RELATING THERETO

( EEC TREATY, ARTICLES 9, 12, 17, 95 )

5 . COMMON CUSTOMS TARIFF - PECUNIARY CHARGES IMPOSED BY STATES ON IMPORTS FROM THIRD COUNTRIES BEFORE THE INTRODUCTION OF THAT TARIFF - PERMISSIBILITY

Summary

1 . CUSTOMS DUTIES ARE PROHIBITED INDEPENDENTLY OF ANY CONSIDERATION OF THE PURPOSE FOR WHICH THEY WERE INTRODUCED AND THE DESTINATION OF THE REVENUE OBTAINED THEREFROM .

2 . ANY PECUNIARY CHARGE, HOWEVER SMALL AND WHATEVER ITS DESIGNATION AND MODE OF APPLICATION, WHICH IS IMPOSED UNILATERALLY ON DOMESTIC OR FOREIGN GOODS WHEN THEY CROSS A FRONTIER, AND WHICH IS NOT A CUSTOMS DUTY IN THE STRICT SENSE, CONSTITUTES A CHARGE HAVING EQUIVALENT EFFECT WITHIN THE MEANING OF ARTICLES 9 AND 12 OF THE TREATY, EVEN IF IT IS NOT IMPOSED FOR THE BENEFIT OF THE STATE, IS NOT DISCRIMINATORY OR PROTECTIVE IN EFFECT OR IF THE PRODUCT ON WHICH THE CHARGE IS IMPOSED IS NOT IN COMPETITION WITH ANY DOMESTIC PRODUCT .

3 . ( A ) THE PROHIBITION OF NEW CUSTOMS DUTIES OR CHARGES HAVING EQUIVALENT EFFECT, LINKED TO THE PRINCIPLE OF THE FREE MOVEMENT OF GOODS, CONSTITUTES A FUNDAMENTAL RULE WHICH, WITHOUT PREJUDICE TO THE OTHER PROVISIONS OF THE TREATY, DOES NOT PERMIT OF ANY EXCEPTIONS .

( B ) IT FOLLOWS FROM ARTICLES 95 ET SEQ . THAT THE CONCEPT OF A CHARGE HAVING EQUIVALENT EFFECT DOES NOT INCLUDE TAXATION WHICH IS IMPOSED IN THE SAME WAY WITHIN A STATE ON IMPORTED PRODUCTS AND SIMILAR DOMESTIC PRODUCTS, OR WHICH FALLS, IN THE ABSENCE OF COMPARABLE DOMESTIC PRODUCTS, WITHIN THE FRAMEWORK OF GENERAL INTERNAL TAXATION, OR WHICH IS INTENDED TO COMPENSATE FOR TAXATION OF THIS NATURE WITHIN THE LIMITS LAID DOWN BY THE TREATY .

THE RENDERING OF A SPECIFIC SERVICE MAY IN CERTAIN SPECIFIC CASES WARRANT THE PAYMENT OF A FEE IN PROPORTION TO THE SERVICE ACTUALLY RENDERED .

4 . THE PROVISIONS OF THE TREATY LAYING DOWN PROHIBITIONS ON CUSTOMS DUTIES AND CHARGES HAVING EQUIVALENT EFFECT IMPOSE PRECISE AND CLEARLY-DEFINED OBLIGATIONS ON MEMBER STATES WHICH DO NOT REQUIRE ANY SUBSEQUENT INTERVENTION BY COMMUNITY OR NATIONAL AUTHORITIES FOR THEIR IMPLEMENTATION . FOR THIS REASON, THESE PROVISIONS DIRECTLY CONFER RIGHTS ON INDIVIDUALS CONCERNED .

5 . WITHOUT PREJUDICE TO ANY LIMITATIONS WHICH MIGHT BE IMPOSED IN ORDER TO ATTAIN THE OBJECTIVES OF THE COMMON CUSTOMS TARIFF, PECUNIARY CHARGES OTHER THAN CUSTOMS DUTIES PECUNIARY CHARGES OTHER THAN CUSTOMS DUTIES IN THE STRICT SENSE APPLIED BY A MEMBER STATE BEFORE THE INTRODUCTION OF THAT TARIFF ON GOODS IMPORTED DIRECTLY FROM THIRD COUNTRIES ARE NOT, ACCORDING TO THE TREATY, INCOMPATIBLE WITH THE REQUIREMENTS CONCERNING THE GRADUAL ALIGNMENT OF NATIONAL CUSTOMS TARIFFS ON THE COMMON EXTERNAL TARIFF .