European Business Law
Auteur : Louis Vogel
Sommaire de l’ouvrage
Introduction
Chapter 1: Scope of application
Chapter 2: Prohibition of measures having equivalent effect
Chapter 3: Exceptions to the prohibition on measures having equivalent effect
II: Trade with non-Member countries
Section 2: Exceptions to the prohibition
Chapter 5: Prohibition of discriminatory internal taxation
Chapter 6: Reimbursement of improperly levied charges
Chapter 7: Adjustment of State monopolies of a commercial character
Title 2: Free movement of persons and services
Title 3: Free movement of capital
Part 2: Completion of the internal market
58. Concept of charges having equivalent effect
1 minute de lecture
Although the provisions are silent, the Court of Justice considers that charges having equivalent effect include “not only measures which obviously take the form of the classic customs duty but also all those which, presented under other names or introduced by the indirect means of other procedures, would lead to the same discriminatory or protective results as customs duties” . Any pecuniary char …