European Business Law, the fourth volume in our series, shows how the European authorities simultaneously abolish all restrictions on access to and exercise of economic activities and support the growth of domestic markets, through the harmonization the internal legislation or the enactment of genuinely unified regulations.

European Business Law

There are exceptions to the prohibition of charges having equivalent effect. Any pecuniary charge imposed on EU goods by reason of the fact that they cross an internal frontier is not caught by the prohibition where it is the consideration for a service rendered to the importer or exporter and is of an amount commensurate with that service . The exception is subject to strict conditions, which are …

Payment for services rendered

There are exceptions to the prohibition of charges having equivalent effect. Any pecuniary charge imposed on EU goods by reason of the fact that they cross an internal frontier is not caught by the prohibition where it is the consideration for a service rendered to the importer or exporter and is of an amount commensurate with that service . The exception is subject to strict conditions, which are rarely fulfilled in practice .

The service must be actually rendered  to the importer or the exporter, which excludes inspections at the frontier, in particular health and veterinary inspections, carried out with a general interest purpose, for example public health and hygiene, which come under the State's administrative activity . The service must be individualized: the maintenance of the reputation of the products, such as quality control of the exported products or the affixing of a national brand capable of encouraging exports of national products, relates to the general interest of all exporters .

The pecuniary charge must be in proportion to the actual cost of the service. There must be a direct link between the amount levied and the service rendered. This is the case where the amount of fees charged in respect of customs supervisions is calculated on the basis of the duration of the inspection, the number of persons required, the cost of materials, overheads or other similar factors, if any . However, even if the principle of a fixed-rate assessment of inspection costs is not precluded, that inspection constitutes a measure having equivalent effect where the rate allows for the payment of a disproportionate amount in relation to the actual cost of the customs formalities in question .

Case 132/82 Commission v Belgium [1983] ECR 1649, LawLex200900001537JBJ.

See, for example: Case 266/81 SIOT v Ministero delle finanze [1983] ECR 731, LawLex200900001791JBJ, on duties levied on goods in transit.

Case 266/81 SIOT v Ministero delle finanze [1983] ECR 731, LawLex200900001791JBJ, regarding duties or charged levied on goods in transit which represent the costs of transportation or of transit incurred by the Member State, including more general benefits derived from the use of harbour waters or installation the navigability and maintenance of which are borne by that State; Case 132/82 Commission v Belgium [1983] ECR 1649, LawLex200900001537JBJ, storage charges imposed on the importer although it does not actually benefit from a storage service.

Case 39/73 Rewe Zentralfinanz v Landwirtschaftskammer Westphalen-Lippe [1973] ECR 1039, LawLex200900001958JBJ; Case 87/75 Bresciani v Amministrazione delle finanze dello Stato [1976] ECR 129, LawLex200900001977JBJ; Case 35/76 Simmenthal Spa v Ministero delle finanze [1976] ECR 1871, LawLex200900001990JBJ; for customs formalities imposed in the interest of the internal market in order to increase the fluidity of the movement of goods and to facilitate transport within the Union, see also Case 132/82 Commission v Belgium [1983] ECR 1649, LawLex200900001537JBJ.

Case 63/74 Cadsky S.p.a. v Istituto Nazionale per il Commercio Estero [1975] ECR 281, LawLex200900001965JBJ.

But that link is not established where the amount of the fees charged is calculated on the basis of the weight or the invoice value of the products exported: Case C-111/89 Netherlands State v Bakker Hillegom [1990] ECR I-1735, LawLex200900000372JBJ.

Case C-209/89 Commission v Italy [1991] ECR I-1575, LawLex200900002060JBJ.

European Business Law

60. Payment for services rendered

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

60. Payment for services rendered

Demandez un accès gratuit au contenu exclusif Livv – juristes d’entreprise

Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

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au contenu exclusif Livv – juristes d’entreprise