Lecture Notes: Free Movement of Goods in the European Union

Introduction

• Apology for not uploading more videos due to busy schedule at legislation.gov.uk.
• Plan to upload more frequently, especially with exams approaching.
• Positive feedback from viewers inspired more content creation.

Key Topics

Free Movement of Goods

• Common exam questions involving monetary values (e.g., £10 tax, €25 inspection charge) often relate to Article 36.
• Questions with quantities (e.g., 500 airplanes, 300 sausages) are usually not Article 36.

Customs Duties and Free Trade

• Key Principle: Prohibition on customs duties between EU states.
• Purpose of the EU: Unified economic zone to compete globally with larger countries like the USA and Russia.

Article 30: Customs Duties

• Main Idea: Eliminate barriers and charges between member states.
• Countries used to impose charges on goods crossing borders.
• Article 30 prohibits these charges, maintaining open internal borders.

Definition of Goods

• Simplified definition: Items can be valued in money and are subject to commercial transactions.
• Applicable to a wide range of goods, including digital products.

Negative Duties

• Duty not to establish barriers or borders (e.g., Dutch case on pharmaceuticals).
• Focus on effects rather than intentions behind imposing borders or charges.

Case Studies

• Diamonds and Belgium: Charges for helping diamond workers not justified.
• Cultural Treasures in India: Charges to protect national heritage not allowed.

Mislabeling Charges

• Attempt to disguise customs duties as other charges (e.g., customs tax) not allowed.
• Charges imposed when goods cross borders fall under Article 30.

Health and Safety Inspections

• Charges relating to health benefits affect the importing country, not exporters.
• Optional charges for extra services can be imposed.

Internal Taxation (Article 110)

• Avoid misuse of internal taxation to discriminate against imported goods.
• Case Examples:
  • Stocquell: French taxation on cars inadvertently discriminated against German vehicles.
  • Beer vs. Wine: Competitiveness in the market justified similar tax treatment.

Competing Goods

• Evaluate if products compete to ensure fair taxation.
• Article 110 prohibits discriminatory internal taxes.

Conclusion

• Understand the difference between customs duties (Article 30) vs. internal taxation (Article 110).
• Use case law to support arguments in essays or exam questions.
• Upcoming content to cover more complex topics.
• Engage with the channel for questions and further learning.