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The first element to free movement within art 26(2) TFEU is the free movement of goods. Goods should be able to be traded freely, giving the consumer the widest choice and and eliminating restrictions on that free movement imposed by Member States.
The system of free movement of goods has 4 elements. Firstly, a customs union must established, removing taxes at borders between member States. Secondly, a common customs tariff be created to impose taxes on goods from non-EU countries. Thirdly, internal taxes in Member States must be abolished where they prevent cross-border trade. Finally, Member State imposed restrictions on imports and exports between Member States must be abolished.
Establishment of a customs union
Van Gend En Loos (1963) established that Member States cannot impose taxes at their borders between them and other Member States. Art 28 TFEU now confirms that this is the case.
Establishment of a common customs tariff
Art 28 TFEU also provides for this part of the process in facilitating the free movement of goods. This tariff harmonises the cost of importing goods into the EU from a non-EU state and exporting from the EU to non-EU states. As a result of this common tariff, in Commission v Italy (Art Treatures) , Italy were prohibited from imposing an unusual tax on the export of treasure (treasure was classed as goods given its commercial value). Similarly, in Bresciani , a very low inspection fee charged on exports of raw cowhides was prohibited, given that it had an equivalent effect to an export tax to non-EU states...
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