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Finance & Accounting
Pages 8 (2008 words)
QUESTION 2 Nubourg’s ability to market and sell their Belgian beer in Europe has been impacted by the restrictions imposed by France, Sweden and the United Kingdom. All these measures have significant cost implications for Nubourg in terms of market entry.
The consignment of beer is clearly “goods” for the purposes of the Treaty and as the case of SIOT v Ministry of Finance 2asserted; freedom of movement and transit within the Community constitutes a prima facie fundamental of community law. Furthermore, the Article 28 provision is also intended to ensure non-discrimination between domestic and foreign products of Member States3. To this end, Article 30 (ex 25) formally abolishes customs duties and any other charges having equivalent effect and provides that: “Member states shall refrain from introducing between themselves any customs duties on imports and exports or any charges having equivalent effect, and from increasing those which they already apply in their trade with each other4” The fee imposed by France is imposed by French health authorities for the purpose of testing suitability of the consignment for the French market. Although the fee being charged by France is not expressed in terms of being a customs duty, it could still be illegal under Article 30 for being a “measure of equivalent effect”. ...
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