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

AuthorAugustin Fuerea
LESIJ NO. XXV, VOL. 1/2018
Augustin FUEREA
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
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:
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

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