swarb.co.uk - law index
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Customs and Excise - From: 1960 To: 1969
This page lists 10 cases, and was prepared on 02 April 2018.
Van Gend En Loos v Administratie Der Belastingen; ECJ 5-Feb-1963 - C-26/62; [1963] ECR 1; [1963] EUECJ R-26/62; (1963) 2 CMLR 128
Federal Republic of Germany v Commission of the EEC (Judgment) C-52/65
16 Jun 1966
ECJ
European, Customs and Excise
Europa Customs duties - charges having equivalent effect - concept (EEC treaty, article 13) Customs duties - charges having equivalent effect - elimination - obligations of member states - nature (EEC treaty, article 13) Customs duties - charges having equivalent effect - elimination - time-table - detailed rules of progression - powers of the commission (EEC treaty, articles 13 and 14) European economic community - legal system of the community - community institution - failure to fulfil its obligations - member state - retaliatory measures - prohibition
Churchill v Walton; CA 1967 - [1967] 2 AC 224
Firma Milchwerke H. Wohrmann and Sohn Kg v Hauptzollamt Bad Reichenhall; ECJ 4-Apr-1968 - R-7/67; [1968] EUECJ R-7/67
Firma Milch-, Fett- und Eierkontor GmbH v Hauptzollamt Saarbrucken (Judgment) C-25/67
4 Apr 1968
ECJ
European, Customs and Excise
Europa 1. Policy of the EEC - common rules - tax provisions - cumulative multi-stage tax - average rates for imported products within the meaning of the first paragraph of article 97 - no individual rights 2. Policy of the EEC - common rules - tax provisions - cumulative multi-stage tax - average rates for imported products or groups of imported products - establishment by member states - validity (EEC treaty, article 97) 3. Customs duties and internal taxation - joint applicability to the same case of provisions relating thereto - impossibility of such joint application (EEC treaty, articles 12, 13 and 95) 4. Policy of the EEC - common rules - tax provisions - taxation intended to put national products and imported products in a comparable tax position - nature of internal taxation (EEC treaty, article 95). 1. Cf. Paragraph 4, summary, case 28/67. (1968) ECR 143. The first paragraph of article 97, which applies where member states operating a turnover tax according to a cumulative multi-stage tax system have actually exercised the right therein granted to them, does not, in the present state of community law, create individual rights which national courts must protect. It is therefore not for national courts to appraise whether average rates established by member states conform to the principles of article 95. */ 667j0028 /*. 2. Cf. Paragraph 5, summary, case 28/67. (1968) ECR 143. In states which have exercised the power made available to them by article 97, rates are considered as 'average rates' if they are established as such by the states in question, without prejudice to the operation of the second paragraph of that article. */ 667j0028 /*. 3. Cf. Paragraph 4, summary, case 57/65, (1966) ECR 205. Articles 12 and 13, on the one hand, and article 95 on the other cannot be applied jointly to one and the same case. */ 665j0057 /*. 4. A tax which is levied within the framework of turnover tax legislation and is designed to place all categories of products both domestic and imported in a comparable tax situation constitutes ' internal taxation ' within the meaning of article 95.
Commission of the European Communities v Italian Republic; ECJ 10-Dec-1968 - C-7/68; [1968] EUECJ C-7/68
Garrett v Arthur Churchill (Glass) Ltd; QBD 1969 - [1969] 2 All ER 1141; [1970] 1 QB 92; [1969] 3 WLR 6; [1969] 133 JP 509; [1969] 113 Sol Jo 381
Sociaal Fonds voor de Diamantarbeiders v S A Ch Brachfeld and Sons and Chougol Diamond Co (Judgment) C-2/69
1 Jul 1969
ECJ
European, Customs and Excise
Europa Customs duties are prohibited independently of any consideration of the purpose for which they were introduced and the destination of the revenue obtained therefrom. Any pecuniary charge, however small and whatever its designation and mode of application, which is imposed unilaterally on domestic or foreign goods when they cross a frontier, and which is not a customs duty in the strict sense, constitutes a charge having equivalent effect within the meaning of articles 9 and 12 of the treaty, even if it is not imposed for the benefit of the state, is not discriminatory or protective in effect or if the product on which the charge is imposed is not in competition with any domestic product. The prohibition of new customs duties or charges having equivalent effect, linked to the principle of the free movement of goods, constitutes a fundamental rule which, without prejudice to the other provisions of the treaty, does not permit of any exceptions. It follows from articles 95 et seq. That the concept of a charge having equivalent effect does not include taxation which is imposed in the same way within a state on imported products and similar domestic products, or which falls, in the absence of comparable domestic products, within the framework of general internal taxation, or which is intended to compensate for taxation of this nature within the limits laid down by the treaty. The rendering of a specific service may in certain specific cases warrant the payment of a fee in proportion to the service actually rendered. The provisions of the treaty laying down prohibitions on customs duties and charges having equivalent effect impose precise and clearly-defined obligations on member states which do not require any subsequent intervention by community or national authorities for their implementation. For this reason, these provisions directly confer rights on individuals concerned. Without prejudice to any limitations which might be imposed in order to attain the objectives of the common customs tariff, pecuniary charges other than customs duties pecuniary charges other than customs duties in the strict sense applied by a member state before the introduction of that tariff on goods imported directly from third countries are not, according to the treaty, incompatible with the requirements concerning the gradual alignment of national customs tariffs on the common external tariff.
Commission of the European Communities v Italian Republic (Judgment) C-24/68; [1969] EUECJ C-24/68
1 Jul 1969
ECJ
European, Customs and Excise
Europa 1. Customs duties - elimination - purpose (EEC treaty, articles 9, 12) 2. Customs duties - elimination - charges having equivalent effect - concept - identity in the treaty and in the regulations - national taxation and charges having equivalent effect - distinction (EEC treaty, articles 9, 12, 95) 3. Customs duties - elimination - creation of new charges prohibited - absolute nature of such prohibition (EEC treaty, articles 9, 12). 1. Customs duties are prohibited independently of any consideration of the purpose for which they were introduced and the destination of the revenue obtained therefrom. 2. (A) any pecuniary charge, however small and whatever designation and mode of application, which is imposed unilaterally on domestic or foreign goods when they cross a frontier, and which is not a customs duty in the strict sense, constitutes a charge having equivalent effect within the meaning of articles 9, 12, 13 and 16 of the treaty, even if it is not imposed for the benefit of the state, is not discriminatory or protective in effect or if the product on which the charge is imposed is not in competition with any domestic product. (B) the regulations relating to the common organization of the agricultural markets are not intended to confer on the concept of a charge having equivalent effect a scope different from that which it has within the framework of the treaty itself, especially as, when those regulations take account of the particular conditions for establishing a common market in agricultural products, they pursue the same objectives as articles 9 to 13 of the treaty which they implement. 3. (A) the prohibition of new customs duties or charges having equivalent effect, linked to the principle of the free movement of goods, constitutes a fundamental rule which, without prejudice to the other provisions of the treaty, does not permit of any exceptions. (B) it follows from articles 95 et seq. That the concept of a charge having equivalent effect does not include taxation which is imposed in the same way within a state on imported products and similar domestic products, or which falls, in the absence of comparable domestic products, within the framework of taxation of this nature within the limits laid down by the treaty. The rendering of specific service may in certain cases warrant the payment of a free in proportion to the service actually rendered.
[ Bailii ]
Markus and Walsh v Hauptzollamt Hamburg-Jonas C-14/69
15 Oct 1969
ECJ
European, Customs and Excise
Europa Agriculture - processed products not covered by the treaty - trade arrangements - sugar confectionery and food preparations containing cocoa - customs duty bound under GATT - may include the additional duty which the community has reserved the right to charge (regulation no 160/66/eec of the council, article 16). By " customs duty...Bound under GATT " and in respect of tariff headings nos 17.04-c and 18.06-b appearing in schedule xl of annex b to the protocol to the general agreement on customs tariffs and trade embodying the results of the 1960-61 tariff conference, the first paragraph of article 16 of regulation no 160/66/eec of the council includes not only the 27% duty provided for by the aforementioned provisions of that protocol, but also the " additional duty on sugar " mentioned in footnote (a) to the said headings.