(2) Tariff Barriers to Trade

• What is Internal Trade?

  Trade within a country
• What does External Trade refer to?

  Trade with non-EU nation states
• What are the Rules of the Single Market?

  Regulations governing trade within the EU
• What is the Common Commercial Policy?

  Trade deals EU27 conclude with non-EU states
• What are tariff barriers to trade in goods within the EU?

  Taxes imposed on imports and exports
• What are customs duties?

  Charges on imports and exports
• What is protectionism?

  Protecting domestic businesses from foreign competition
• What are discriminatory internal taxation on goods?

  Taxes favoring domestic products over imports
• What are non-tariff barriers to trade within the EU?

  Regulations that restrict trade without tariffs
• What are quantitative restrictions?

  Bans and quotas on imported goods
• What is the effect of measures equivalent to quantitative restrictions?

  Limits market access based on quality standards
• What is the EU's role in world trade?

  Attempt to liberalize trade among its members
• What is the Most Favoured Nation Principle?

  Equal trade terms for all WTO members
• What is the National Treatment Principle?

  Equal treatment for imported and domestic goods
• What is a customs union?

  Agreement on common tariffs among members
• What does Article 30 TFEU prohibit?

  Customs duties and charges between Member States
• What are charges having equivalent effect (CEE)?


  Pecuniary charges on goods crossing borders
• What is the significance of Case 24/68 Commission v Italy?

  Established that CEEs cannot be justified
• What is the effect of Article 110 TFEU?

  Prohibits discriminatory internal taxation
• What does Article 110(1) TFEU state?

  No excess taxation on imported goods
• What does Article 110(2) TFEU prohibit?

  Indirect protection of domestic products
• What is the outcome of Case 168/78 Commission v France?

  Taxation must be equal for similar products
• What was the issue in Case 184/85 Commission v Italy?

  Taxation of bananas compared to domestic fruits
• What does Article 110 TFEU address regarding indirect discrimination?

  Taxation that discriminates against imports
• What was the ruling in Case 112/84 Humblot v Directeur des Services Fiscaux?

  High taxes on imported cars were discriminatory
• What is the significance of the term 'objective justification' in taxation?

  Defence against indirect discrimination claims
• How does the EU's customs union affect trade among member states?

  Prohibits customs duties and charges
• What are the implications of the CJEU's rulings on customs duties?

  CEEs cannot be justified under any circumstances
• How do Articles 30 and 110 TFEU interact regarding taxation?

  Both prohibit discriminatory taxation practices
• What is the relationship between internal taxation and trade barriers?

  Internal taxation can create trade barriers
• How does the EU's approach to trade differ from a fiscal union?

  Member States control their own taxation systems
• What challenges arise from harmonization in the EU?

  Legislative difficulties and over-regulation concerns
• What is the impact of negative harmonization in the EU?

  Disparity in rules among Member States
• How do the four freedoms relate to national law in the EU?

  National law must align with Treaty provisions
• What is the significance of the CJEU's role in trade law?

  Ensures compliance with EU trade regulations
• How does the EU's customs union facilitate trade?

  By eliminating customs duties among members
• What are the implications of the WTO membership for the EU?

  EU acts collectively in trade matters
• How do trade agreements affect the EU's Common Commercial Policy?

  They shape the EU's external trade relations
• What is the role of transparency in the EU's trade policy?

  Promotes fair competition and trust
• How does the EU's approach to trade barriers impact member states?

  Encourages uniformity in trade regulations