The Legal Regime For Customs Duties And Taxes Having Equivalent Effect In The European Union

• Author: Augustin Fuerea
• Pages: 65-72

LESIJ NO. XXV, VOL. 1/2018

THE LEGAL REGIME FOR CUSTOMS DUTIES AND TAXES

HAVING EQUIVALENT EFFECT IN THE EUROPEAN UNION

Augustin FUEREA

Abstract

One of the consequences that gener ates direct, shor t, medium and long-term effects,

determined by th e accession of the states to the Eur opean Union, is that of valor izing a lso the free

movement of goods. More precisely, it is a bout the correct knowledge (in a society of knowledge),

understanding and applica tion of the principles and rules that govern the goods, but also the

appropr iation, respectively the engagement in a series of complex mechanisms, which can determine

the activation of exceptions, limitations, restr ictions or exemptions from the freedoms concerned. For

these r easons precisely, the emphasis on freedom ha s to fall on the norm, r ule, knowledge,

understanding, a nd above all on compliance, a pplication. Why? Because, in the Europea n space too,

the freedom is regarded as repr esenting what philosophers call “understood necessity”, not chaos, not

hazard, not disorder . Freedom is for all, not only for some, under conditions of equal chances, but also

of engaging in valor ization thr ough the assimilation of a large amount of information, in a time, why

not admit, rela tively brief and last but not lea st, in terms of competence, professionalism and

competition, specific conditions of a market economy, an economy in which we alrea dy find ourselves.

The free movement of goods is the legal regime under which goods are not confronted at frontiers with

any restrictions regulated by a State, both in the case of imports and exports. Therefore, the freedom

results equally in the prohibition between the EU Member States of customs duties and charges ha ving

equivalent effect to customs duties, plus the prohibition imposed on the Member States of the Union to

establish quantita tive restrictions or to adopt measures ha ving equivalent effect.

Keywords: legal regime; customs duties; charges having equivalent effect to customs duties; the

European Union; institutional treaties; amending treaties; case la w of the CJEU).

1. Historical and conceptual

references

The choice of the wording of this

introductory part for the anal ysis to which

we shall proceed is based in particular, on

the paradox of each of the three notions,

namely: “references,” “history,” and

“concepts”. As a consequence, the choice

was not a random one, but rather the

opposite. Each above-mentioned notion

presents the paradox of cumulation of two

 Professor, PhD,ă Facultyă ofă Law,ă “Nicolaeă Titulescu”ă University,ă Bucharestă (e-mail:

augustinfuerea@yahoo.com).

dimensions. On the one hand, we are talking

about the precision given to us by the

“references” to which we relate our

existence, temporally speaking, and on the

other hand, about the flexibility given by the

relative character of their stab ility (the

continuous movement of the universe, the

existential space we find ourselves in, and so

on). The same goes for “history” (seen and

rendered subjectively, obviously in a

different manner from one person to

another), and a lso in the case of “concepts”

understood, defined and accepted