Keywords
Summary

Keywords

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Free movement of goods - Customs duties - Charges having equivalent effect to a customs duty - Payment for services rendered during customs inspections - Charge payable by each of the undertakings benefiting simultaneously from the service - Amount disproportionate to the cost of the service - Not permissible

(EEC Treaty, Arts 9, 12, 13 and 16)

Summary

A Member State fails to fulfil its obligations under Articles 9, 12, 13 and 16 of the Treaty by requiring from each undertaking individually, where services are rendered simultaneously to several undertakings in connection with the completion of customs formalities in intra-Community trade, payment of an amount which is, in certain cases, disproportionate to the cost of the service rendered to traders, since as many charges are levied as there are undertakings involved and the charge payable by them may therefore exceed the actual cost of the inspections.