ABSTRACT

Recognise the different ways in which the free movement of goods can be hindered by tariff and non-tariff barriers to trade Distinguish between customs duties and charges having equivalent effect and explain how they are regulated by the TFEU (formerly EC Treaty) Distinguish between a charge having an equivalent effect to a customs duty and a discriminatory tax Explain the scope of Article 110 TFEU (formerly Art 90 TEC) and how it is applied to discriminatory taxes Distinguish between quantitative restrictions and measures having equivalent effect Distinguish between distinctly and indistinctly applicable rules Discuss the rule of reason introduced in Cassis de Dijon Explain the decision in Keck and Mithouard Explain when a Member State may rely on the Art 36 TFEU (formerly Art 30 TEC) derogations

INTRODUCTION The free movement of goods is possibly the central aspect of the EU’s internal market. The principle of free movement of goods is achieved by three separate means:

Tariff Barriers to Trade 1 Prohibition of customs duties and charges having an equivalent effect

on goods from other Member States – Arts 28 and 30 TFEU (formerly Arts 23 and 25 TEC).