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Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio: ECJ 17 Dec 2015

(Judgment) References for a preliminary ruling – Free movement of goods – Tax provisions – Internal taxation – Customs duties of a fiscal nature – Charges having equivalent effect – Formalities connected with the crossing of frontiers – Article 30 TFEU – Article 110 TFEU – Directive 92/12/EEC – Article 3(3) – Directive 2008/118/EC – … Continue reading Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio: ECJ 17 Dec 2015

Commission v Italy (Free Movement Of Goods): ECJ 10 Feb 2009

ecJ Failure of a Member State to fulfil obligations Article 28 EC Concept of ‘measures having equivalent effect to quantitative restrictions on imports’ Prohibition on mopeds, motorcycles, motor tricycles and quadricycles towing a trailer in the territory of a Member State Road safety Market access Obstacle Proportionality. Citations: C-110/05, [2009] EUECJ C-110/05, [2009] 2 CMLR … Continue reading Commission v Italy (Free Movement Of Goods): ECJ 10 Feb 2009

Petrotel-Lukoil and Georgescu v Ministerul Economiei: ECJ 1 Mar 2018

Free Movement of Goods – Judgment – Reference for a preliminary ruling – Charges having an effect equivalent to customs duties – Article 30 TFEU – Internal taxation – Article 110 TFEU – Charge applied to exported petroleum products – Charge not passed on to the consumer – Tax burden for the taxpayer – Reimbursement … Continue reading Petrotel-Lukoil and Georgescu v Ministerul Economiei: ECJ 1 Mar 2018

Orgacom BVBA v Vlaamse Landmaatschappij: ECJ 2 Oct 2014

ECJ (Judgment) Reference for a preliminary ruling – Charges having equivalent effect to customs duties – Internal taxes – Import levy on manure imported into the Flanders region – Articles 30 TFEU and 110 TFEU – Levy payable by the importer – Different levies on imported manure and manure produced within the Flanders region JL … Continue reading Orgacom BVBA v Vlaamse Landmaatschappij: ECJ 2 Oct 2014