Originally Posted by LawGirl3434
Could anyone explain art 30 and art 110 to me in very basic English?
In a problem Q, if he specifically says it is a tax - do you then presume it forms part of the internal taxation system and just start talking about 110(2) and and 110(1)?
If he calls it a charge, do you go through cases that set out test if forms part of internal taxation scheme?
Also - the test for art 30 and 110 seems to be the same? Imports and exports (or is that only for 110?), sake marketing stage and chargable event the same
Any help much appreciated
Differentiating Between Article 34 or Articles 30 and 110
Whilst all three of these Treaty articles apply to the free movement of goods, they are mutually exclusive.
Article 34 or Articles 30 and 110
Generally, Art 34 TFEU will apply whenever the national rule does not involve a pecuniary charge. Therefore, if the particular national measure being examined does not require the payment of money, Art 35 TFEU is the applicable Treaty Article. Whenever the national rule does require the payment of money, either Art 30 TFEU or Art 10 TFEU will govern the national rule.
Article 30 or Article 110
Both Art 30 TFEU and Art 110 TFEU apply where the national rule requires payment of money of the product. Art 110 TFEU will apply when the payment relates to the internal tax system of the MS. Art 30 will apply when the payment constitutes a customs duty or charge having equivalent effect to a customs duty. An internal tax is a payment that must be made by imports, exports and goods produced domestically by the MS that impose the obligations to make the payment.
The practical significance of this distinction is that a customs duty is prohibited automatically pursuant to Art 30 TFEU, with certain narrow exceptions, whilst an internal tax is not prohibited by Art 110 TFEU unless it discriminates against imported goods or protects domestic goods, and it is only to the extent that it had this discriminatory protective effect. The case below shows how Art 110 measures of internal tax are to be distinguished from Art 30 customs duties.