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(p. 673) 19. Free Movement of Goods: Duties, Charges, and Taxes 

(p. 673) 19. Free Movement of Goods: Duties, Charges, and Taxes
(p. 673) 19. Free Movement of Goods: Duties, Charges, and Taxes

Paul Craig

and Gráinne de Búrca

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date: 23 June 2021

All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing students with a stand-alone resource. This chapter deals with Member State action that creates barriers to trade. The most obvious form of protectionism occurs through customs duties or charges that have an equivalent effect, with the object of rendering foreign goods more expensive than their domestic counterparts. This is addressed by Articles 28-30 of the Treaty on the Functioning of the European Union (TFEU). A state may also attempt to benefit domestic goods by taxes that discriminate against imports, which is covered by Articles 110-113 TFEU. These issues are considered within the chapter. The UK version contains a further section analysing the way in which issues of customs duties and taxation are likely to be resolved in future trade relations between the EU and the UK.

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