2020-12-03T12:23:48Z

2020-12-03

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Free movement

Restrictions and their justifications in the free movement of goods

desvarytimidou@gmail.com

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School of Economics, Business Administration and Legal Studies, LLM in Transnational and European Commercial Law, Banking Law, Arbitration/Mediation

This dissertation was written as part of the LLM in Transnational and European Commercial Law, Banking Law, Arbitration/Mediation at the International Hellenic University. The aim of this dissertation is to present the fiscal and non fiscal restrictions that may hinder trade within Member States of the European Union and the possible justifications of these restrictions. The first chapter analyses custom duties and charges of equivalent effect to them that are prohibited under article 30 TFEU and the conditions under which Member States may justify the imposition of such fiscal burdens on goods. The second chapter concerns the internal discriminatory taxation of imported goods that is prohibited under article 110 TFEU and the possibility of Member States to justify the imposition of an internal tax. The third chapter analyses quantitative restrictions on trade between Member States and measures of equivalent effect prohibited under article 34 TFEU. These concepts are analyzed according to the case law of the European Court of Justice that has been very decisive for the establishment of the free movement of goods. In addition, this chapter examines possible justifications of restrictions that fall under article 34 TFEU.

Papadopoulos, Thomas

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