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Publishers Abstract:
This article considers issues common to all the Treaty provisions on free movement of goods, namely restrictions internal to a Member State (Section 2), the place of fundamental rights in this area of the law (Section 3) and horizontal effect (Section 4). Next, the authors shall discuss the legality of manifestly excessive internal taxation under Articles 25, 28 and 90 European Community (EC). Section 6 will be devoted to the relationship with the other fundamental freedoms enshrined in the Treaty. The application of Article 28 to re-imports will then be examined in the following Section, before this article turns to export restrictions under Article 29. In Section 10 the authors will consider justification under Article 30, while Section 11 contains a brief conclusion. In Lancry v. Direction General des Douanes, charges on trade between a region or dependency of a Member State -- in casu Reunion, a French overseas department -- and the rest of its territory were held to be caught by Article 23 EC.
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