- Robert SchützeRobert SchützeProfessor of European and Comparative Law, Durham University and LUISS (Rome)
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.