The Free Movement of Goods. Lecture Aims. Introduction to the free movement of goods Examination of the relevant Treaty articles In particular an understanding of Article 28 Follow on lecture. Lecture One. The Treaty provisions relating to the free movement of goods Definition of goods
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Rewe-Zentralfinanz Case 39/73
A charge may be imposed for inspections which are mandatory under international or EC law providing the charges do not exceed the actual costs of the inspection
State can not recover the costs of inspections that the state imposes irregardless of whether the inspection is in the wider public interestCharges for inspections
No Member State shall impose directly or indirectly, on the products of other Member states any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products.
Furthermore, no Member State shall impose on the products of other Member states any internal taxation of such nature as to afford indirect protection to other products
Distinctly applicable measures under international or EC law providing the charges do not exceed the actual costs of the inspection
only affect imported goods
Indistinctly applicable measures
imposed on all products regardless of origin
rules may be imposed in the general ‘good’DASSONVILLE FORMULA