Articles 23 to 31 in the Treaty establishing the European Community (TEC) for free movement of the goods
An important objective of creating the European Economic Community (EEC) in 1957 was the creation of a common market to remove the boundaries between its member states. Today, we no longer speak about a common market and EEC. Now we speak about internal market and the European Community (EC). In the Treaty associating with the European Community (TEC), there were provisions related to free movement of goods. However, the issue of tariffs quickly arose. Hence, a customs union was created and it was the first step in the EC for the establishment of the internal market. The customs union would lead to the progressive elimination of customs duties and would present quantitative restrictions on entry and exit of goods.
Article 23 of the TEC prohibits tariffs on imports and exports charges which have an equivalent effect to customs duties, but with a possible exception. However the concept of goods, it is not defined in the TEC. The drafters did not use the concept of ?good' because it is a very compelling concept and is not defined in the same way in all the member countries. The EC Treaty does not define the concept of good but defines about distinguished services. Thus, goods cannot be a service. In the legislation, one can find fairly near-term concepts in Directive 85-374 relating to defective products. A definition of the product could be likened to the notion of goods and may be incorporated into another movable or immovable property (ex. Electricity)."
Community law is pragmatic, it must be effective. We deliberately chose the term "merchandise" which is not a legal concept so that there is no difference of interpretation in the states.
ECJ on 10 December 1968 "Committee c / Italy" - "The goods are products that can be valued in money or as such, form the subject of commercial transactions." This definition is very extensive and where the notion of commerciality is very important.
23-31 TEC deals with free movement of goods.
The customs union can be defined as the substitution of a single customs territory for two or more customs territories. Originally, the customs union is made up of six founding countries of the EEC, so there were six customs territories that resulted in the payment or collection of taxes. With the close of the customs union, this substitution carries two consequences:
- Internally to the EC, trade between the Member States of the Customs Union free of duties and restrictive regulations that are now banned.
- Externally, vis-à-vis third party countries, Member States of the Customs Union is to harmonize their customs duties in respect of these with the introduction of the Common Customs Tariff .
The internal framework of the customs union:
The arts. 23 and 25 TEC eliminate all tariffs on the territory of the customs union. The notion of duty is generally defined in relation to the event, that is to say, crossing a border. The tariff is a tax on a specific commodity whose event is the crossing of a border, whether an import or export. The second criterion in Community law is explicit: thus, the duty is a levy that is registered in the Common Customs Tariff. These tariffs should disappear in the customs union between the member states.
Tags: Common Customs Tariff, EEC, Treaty associating with the European Community