Law of the European Single Market


Week 2 focussed on the free movement of goods and the fiscal barriers that can be imposed by Member States to impede such free movement. You also considered the boundary between the duties and charges provisions (Articles 28-30 TFEU) and the discriminatory tax provisions (Articles 110- 113 TFEU). Article 30 TFEU prohibits not only customs duties, but also charges having an ‘equivalent effect’. Analyse the major themes that have arisen from the case law surrounding charges having an ‘equivalent effect’ to duties and explain the legal consequences of a charge being found to be of ‘equivalent effect’ to duties. Critically examine the way(s) the ECJ has tested for whether a charge may fall into this category