Chapter 16 Self-Test Questions

. Once goods imported into the Union, have complied with the formalities and paid the relevant custom duties, _______________ of the Treaty apply.

. The prohibition in Article 28-30 TFEU applies:

to all duties whether applied directly or indirectly.

to genuine taxes which are applied systematically to categories of products in accordance with objective criteria irrespective of the origin of the products.

to any pecuniary charge, however slight, which is imposed on goods by reason of the fact that they cross frontiers.

to pecuniary charges imposed at any stage of production or marketing, but levied for reason of importation.

. To breach Article 30 TFEU a custom duty must be introduced for protectionist reasons.

True

False

. A charge which is levied on imported goods to benefit the importer is permissible:

if it applies to all imports and exports.

if the charge is levied for a service rendered to the importer which exceeds the value or the cost of the service.

if the charge is levied for a service rendered to the importer, but which does not give a tangible benefit to the importer.

if the charge is levied for a service for the benefit of the importer which is not too general and uncertain.

. Whatever the internal taxation system chosen by Member States, it must be applied without discrimination to similar products of another Member State.

True

False

. Article 110 TFEU applies to imports as well as exports and to goods from third countries in ________________.

. In assessing whether products are 'similar' within the meaning of Article 110 TFEU the Court will consider: [Please select all that apply]

whether the products are strictly identical.

whether the products 'have similar characteristics and meet the same needs from the point of view of consumers'.

the degree of comparability between the products.

will examine the present state of the market and possible development in order to establish whether the products meet the same consumer needs.

only the cost of the products.

. It is permissible to follow objective differentiation between what appear to be 'similar' products, designed to achieve economic policy objectives which are compatible with EU law.

True

False

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