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Chapter

This chapter examines the creation of the customs union to ensure free movement of goods within the European Union (EU), discusses the relevant provisions of the Treaty on the Functioning of the European Union (TFEU). The chapter considers the significance of the common customs tariff applicable to all imported goods from outside the EU and explains the prohibition on customs duties and on discriminatory taxation. It also explains that the prohibition on discriminatory taxation serves to prevent Member States from circumventing the prohibition on customs duties by discriminating against imports via their internal taxation system. The chapter also highlights criticisms of the Court of Justice’s (CJ) approach to customs duties and measures having an equivalent effect.

Chapter

Jennifer Seymour, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart

This chapter discusses the law and procedure relating to the issue of a grant of representation to the personal representatives of someone who has died. It considers the nature, effect, and the principal types of grant; the position of the personal representatives; the responsibilities of solicitors instructed to act in the administration of an estate; obtaining the grant; the court’s requirements; Statement of Truth for executors, for administrators with will annexed and for administrators; HM Revenue & Customs (HMRC) requirements; excepted estates; Form IHT 400 and its Schedules; and the calculation of inheritance tax (IHT).

Chapter

Clare Firth, Jennifer Seymour, Lucy Crompton, Helen Fox, Frances Seabridge, Jennifer Seymour, and Elizabeth Smart

This chapter discusses the law and procedure relating to the issue of a grant of representation to the personal representatives of someone who has died. It considers the nature, effect, and the principal types of grant; the position of the personal representatives; the responsibilities of solicitors instructed to act in the administration of an estate; obtaining the grant; the court’s requirements; the Probate Application; HM Revenue & Customs (HMRC) requirements; excepted estates; Form IHT 400 and its Schedules; and the calculation of inheritance tax (IHT).

Chapter

This chapter discusses the enforcement procedures used in relation to intellectual property rights, the civil remedies that apply, and some issues which arise in relation to the gathering of evidence in intellectual property cases. It identifies three essential elements in the relationship between intellectual property rights and remedies. First, there are the traditional remedies headed by damages that are normally granted at the trial. Second, intellectual property infringement often requires immediate action or a pre-emptive strike. Finally, gathering evidence that is vital for the full trial in an infringement case.

Chapter

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.

Chapter

This chapter introduces the law on the free movement of goods in the EU. It discusses the following: the customs union; the free movement of goods provisions in the TFEU; customs duties and common customs tariffs; charges having equivalent effect to a customs duty, and charges falling within the scope of internal taxation.

Chapter

Peter Oliver

This chapter discusses EU law on the free movement of goods This includes the so-called non-fiscal rules prohibiting quantitative restrictions on the free movement of goods, such as quotas; and measures having equivalent effect, like the national rules on the composition of beer and pasta. It also includes the fiscal rules prohibiting customs duties, charges having equivalent effect, and discriminatory internal taxation. Together these rules form the basis of the EU’s customs union.

Chapter

This chapter reviews the law on the free movement of goods in the EU. It discusses the following: the customs union; the free movement of goods provisions in the Treaty on the Functioning of the European Union; customs duties and common customs tariffs; charges having equivalent effect to a customs duty; and charges falling within the scope of internal taxation.

Chapter

This chapter begins with an overview of the rules on the free movement of goods, and how the various provisions interrelate. It discusses the scope of the Treaty provisions on goods. It then examines Articles 30 and 110 TFEU. Article 30 TFEU prohibits both customs duties and charges having equivalent effect to a customs duty. Article 110 TFEU prohibits discriminatory or protective charges levied internally within a state. Cases on the borderline between Articles 30 TFEU and 110 TFEU are also considered.

Chapter

This book focuses on the rules interfering with movement across EU Member States. This chapter places these rules in context. It discusses the importance of free trade; the different stages of integration; understanding the integration process; and the principles underpinning the common market.

Chapter

This book focuses on the rules interfering with movement across EU Member States. This chapter places these rules in context. It discusses the importance of free trade; the different stages of integration; understanding the integration process; and the principles underpinning the common market.

Chapter

This chapter provides an overview of the rules on the free movement of goods, and how the various provisions interrelate. It discusses the scope of the Treaty provisions on goods. It then turns to examine Articles 30 and 110 TFEU. Article 30 TFEU prohibits both customs duties and charges having equivalent effect to a customs duty. Article 110 TFEU applies to discriminatory or protective charges levied internally within a state. Cases on the borderline between Articles 30 TFEU and 110 TFEU are also considered: the situation of a charge imposed on a product not produced in the Member State (the so-called exotic import); para-fiscal charges (those charges that apply to all goods but are then refunded in some form to the domestic producer); and other levies which appear to apply to all goods but are in fact targeted at the imported good.

Chapter

This chapter discusses the law on the free movement of goods in the EU. Free movement of goods is one of the four ‘freedoms’ of the internal market. Obstacles to free movement comprise tariff barriers to trade (customs duties and charges having equivalent effect), non-tariff barriers to trade (quantitative restrictions and measures having equivalent effect), and discriminatory national taxation. The Treaty on the Functioning of the European Union (TFEU) prohibits all kinds of restrictions on trade between Member States. Article 30 (ex Article 25 EC) prohibits customs duties and charges having equivalent effect; Article 34 (ex Article 28 EC) prohibits quantitative restrictions and all measures having equivalent effect; and Article 110 (ex Article 90 EC) prohibits discriminatory national taxation.

Chapter

Matthew J. Homewood and Clare Smith

This chapter discusses the law on the free movement of goods in the EU. Free movement of goods is one of the four ‘freedoms’ of the internal market. Obstacles to free movement comprise tariff barriers to trade (customs duties and charges having equivalent effect), non-tariff barriers to trade (quantitative restrictions and measures having equivalent effect), and discriminatory national taxation. The Treaty on the Functioning of the European Union (TFEU) prohibits all kinds of restrictions on trade between Member States. Article 30 TFEU prohibits customs duties and charges having equivalent effect; Article 34 TFEU prohibits quantitative restrictions and all measures having equivalent effect; and Article 110 TFEU prohibits discriminatory national taxation.

Chapter

Essential Cases: EU Law provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in NV Algemene Transport- en Expeditie Onderneming Van Gend en Loos (Case 26/62), EU:C:1963:1 [1963] ECR 1, 5 February 1963. The document also includes supporting commentary from author Noreen O’Meara.

Chapter

Essential Cases: EU Law provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in NV Algemene Transport- en Expeditie Onderneming Van Gend en Loos (Case 26/62), EU:C:1963:1 [1963] ECR 1, 5 February 1963. The document also includes supporting commentary from author Noreen O’Meara.

Chapter

Essential Cases: EU Law provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in NV Algemene Transport- en Expeditie Onderneming Van Gend en Loos (Case 26/62), EU:C:1963:1 [1963] ECR 1, 5 February 1963. The document also includes supporting commentary from author Noreen O'Meara.

Chapter

This chapter explores the European Union's negative integration tools in the context of the free movement of goods. In order to create an internal market in goods, the EU insists that illegal barriers to intra-Union trade must be removed. Its constitutional regime is, however, split over two sites in Part III of the TFEU. It finds its principal place in Title II governing the free movement of goods, which is complemented by a chapter on ‘Tax Provisions’ in Title VII. Within these two sites, one finds three important prohibitions. The first is the prohibition on customs duties, which are fiscal duties charged when goods cross national borders. The second type of fiscal charge is the discriminatory taxes imposed on foreign goods. The chapter then investigates the legality of and possible justifications for regulatory restrictions to trade in goods.

Chapter

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.

Chapter

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with HMRC. He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.