EU Law: Articles 25 and 90 EC. ARGH Watch

thestonerovers
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#1
Report Thread starter 9 years ago
#1
Can anybody try and simply explain to me the situations when each of these should apply?

I understand the workings of article 25, and of both paragraphs of article 90. However I know that there are types of 'charges' which in fact come under the provisions of article 90 taxes, and that there a number of 'taxes' which fall under the provions of duties under article 25.

The more books I read on the topic the more I seem to get confused. Can anyone tell me the simple rule? Maybe with a few hypothetical eg's?

Would be massively appreciated.
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Alfiep
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Perhaps my understanding is less in depth, but I've always seen it as a distinction on where and how the charges are levied: Art. 90 taxs take effect within the member state, Art.25 tariffs take place by virtue of the goods crossing a border.

See Van Gend en Loos for tariff prohibition under Art.12 (now 25), and contrast with Humblot and Commission v UK (beer v wine cases) for discriminatory internal taxation under Art.90.

The important thing to bear in mind when distinguishing here is "has the charge been levied purely because a good has crossed a border?" If yeay, use 25. If nay, but there is still discrimination, use 90.

Any hypothetical examples i could give would just be reiterations of the facts of humblot and commission v uk. Read the beer and wine case for the vital discussion of the difference between similar goods and goods in competition, and the different severity which restrictions breaching Art.90 on these will be dealt with.
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jacketpotato
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art 25 bites when you have a customs duty; or a charge having equivalent effect. A CEE is 1) a pecuniary charge, 2) imposed unilaterally, 3) by reason of goods crossing a border - Statistical levy case.

art 90 concerns what happens inside a State. Don't get het up on the difference between the words "tax" and "charge", they don't matter - its about the internal/border distinction
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thestonerovers
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Cheers you two.

Think I've realised how I was confusing myself anyway. I was thinking that if a tax on a good, is levied more heavily on a foreign good, purely on the basis that it is not produced in the memberstate, that this was a disguised custom duty liable to art 25. But that would be wrong wouldn't it? It would still be a tax, and therefore subject to Article 90(1). It would be directly discriminant against foreign goods, and therefore be prohibited by article 90?
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jacketpotato
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yup
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