THE TAXES HAVING EQUIVALENT EFFECT TO CUSTOM DUTIES AND THE INTERNAL MARKET OF THE EUROPEAN UNION
Supp/2008 , p93..100
Author(s):
Cornelia LEFTER
Keywords:
Law, internal market, custom duty, taxes having equivalent effect to custom duties
Abstract:
The edification of the internal market at the European Union level proposed the achievement of a space without internal borders where the goods, persons, services and capitals circulate freely and where there are uniform trade rules. The free movement of goods is considered the starting point in the creation of the internal market and a connection point with the other freedoms that define this market. The achievement of this freedom is based, at community level, on two interdictions that aim the behavior of member states: interdiction of customs duties and of quantitative restrictions. Assimilate behaviors are added to the elements of these interdictions: taxes having equivalent effect to a custom duty and respectively, measures having equivalent effect to a quantitative restriction. In order to understand the protection measures of the national markets of member states, the analysis of these elements is important.
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