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EU Law Directions

EU Law Directions (7th edn)

Nigel Foster
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date: 22 June 2024

p. 26710. Free movement of goods I: tariff and tax barrierslocked

p. 26710. Free movement of goods I: tariff and tax barrierslocked

  • Nigel FosterNigel FosterFRSA

Abstract

This chapter examines European Union (EU) law concerning tariff and tax barriers. It explains the legislative provisions of the Treaty on the Functioning of the European Union (TFEU) for the free movement of goods and those of secondary legislation. The coverage of the TFEU provisions includes customs duties and charges having equivalent effect, the Common Customs Tariff, and the equivalent measures with equivalent effects on exports and imports. This chapter also evaluates the progress towards the achievement of the goals of the Treaty and discusses the establishment of the internal market and the prohibition of discriminatory taxation.

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