THE LEGAL REGIME FOR CUSTOMS DUTIES AND TAXES HAVING EQUIVALENT EFFECT IN THE EUROPEAN UNION
THE LEGAL REGIME FOR CUSTOMS DUTIES AND TAXES HAVING EQUIVALENT EFFECT IN THE EUROPEAN UNION

Summary/Abstract: One of the consequences that generates direct, short, medium and long-term effects, determined by the accession of the states to the European Union, is that of valorizing also the free movement of goods. More precisely, it is about the correct knowledge (in a society of knowledge), understanding and application of the principles and rules that govern the goods, but also the appropriation, respectively the engagement in a series of complex mechanisms, which can determine the activation of exceptions, limitations, restrictions or exemptions from the freedoms concerned. For these reasons precisely, the emphasis on freedom has to fall on the norm, rule, knowledge, understanding, and above all on compliance, application. Why? Because, in the European space too, the freedom is regarded as representing what philosophers call “understood necessity”, not chaos, not hazard, not disorder. Freedom is for all, not only for some, under conditions of equal chances, but also of engaging in valorization through the assimilation of a large amount of information, in a time, why not admit, relatively brief and last but not least, in terms of competence, professionalism and competition, specific conditions of a market economy, an economy in which we already find ourselves. The free movement of goods is the legal regime under which goods are not confronted at frontiers with any restrictions regulated by a State, both in the case of imports and exports. Therefore, the freedom results equally in the prohibition between the EU Member States of customs duties and charges having equivalent effect to customs duties, plus the prohibition imposed on the Member States of the Union to establish quantitative restrictions or to adopt measures having equivalent effect.

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