A charge on imports of raw cow hides to cover the cost of compulsory vet inspections imposed unilaterally by the member states (Bresciani)

A charge attached to inspections imposed by an international treaty on all member states for the purpose of promoting FMG (Commission v Netherlands)

A charge on imported diamonds to provide a social security fund for diamond workers (Soocial Fonds)

A levy on imports and exports for the purpose of collecting accurate statistical data on trade patterns (Commission v Italy)

The goods have similar characteristics

The goods meet the same needs

The goods are in partial competition

The goods are designed for comparable usage

The levy is unlawful as it was unilaterally imposed by the reasons of goods crossing the frontier

The levy is lawful under the derogation for the protection of national treasures possessing artistic, historic or archaeological value

The levy is lawful because it does not discriminate against imported goods when compared to domestic goods

The levy is lawful because it is too small to have any appreciable effect on the FMG

A charge levied to fund the cost of checking imported goods which was also imposed using the same criteria as domestic goods

A charge which constitutes payment for a service rendered to the importer of a sum in proportion to that service

A charge imposed on imported goods for the sole purpose of financing social security benefits for workers (Sociaal Fonds)

A charge for inspections of goods carried out to fulfil obligations imposed on all member states by an international treaty to promote free movement

They are substantially alike in material respects on an economic analysis

They have similar characteristics and meet the same needs from the point of the consumer

They are in competition, even if only partially, indirectly or potentially

They perform the same function and are substitutable on the basis of objective criteria

Commission v Italy - Italian Arts Case

Commission v Germany

Commission v Belgium (Customs Warehouse)

Article 110

Article 34

Article 35

Article 30

Not directly effective

Prohibits customs duties

Prohibits charges having equivalent effect

Directly Effective

Prohibits discriminatory and protectionist taxation

Commission v Belgium (Customs Warehouse)

Commission v Italy (Italian Art)

Commission v Italy (Statistical Levy)

Commission v Italy (Statistical Levy)

Cross a frontier

A charge is not a CEE if it is connected with an inspection required by EU/International law

Pecuniary charge

Not a duty in the strict sense

A CEE constitutes payment for a service

A charge is a CEE if it relates to a system of internal dues

Lutticke - a charge relating to a system of internal dues

A charge on imports of raw cow hides (Bresciani)

Commission v Italy (Italian Art)

Warehouse storage fees - Commission v Belgium (Customs Warehouses)

A fee to fund the compilation of statistics (pecuniary) - Commission v Italy (Statistical Levy)

cost for required inspection

by reason of the fact that the goods cross a frontier

charge relating to a system of internal dues

and not a customs duty in the strict sense

any pecuniary charge

imposed unilaterally on domestic or foreign goods

Commission v Netherlands

Commission v Germany

Constitutes payment for a service: proportionate, in consideration, trader specifically benefits

Commission v Italy (Statistical Levy)

Commission v Belgium (Customs Warehouse)

Relates to a general system of internal dues (Lutticke)

Connected with inspection required by EU law

Obligatory inspections

Commission v Italy (Statistical Levy)

Commission v Italy (Italian Art)

Commission v Belgium (Customs Warehouse)

Prohibits discriminatory taxation and protectionist taxation

Includes CEE's

Directly Effective

Applies to internal taxation within member states