Steiner & Woods: EU Law 10e
Chapter 18
eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:61972J0077:EN:HTML
This is a transcript of case 77-72, one of the leading cases in the area of customs. The Court held that a charge which is intended exclusively to support activities which benefit the domestic product is discriminatory even if it applied equally to domestic and imported goods.
eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:61976J0077:EN:HTML
This is a transcript of case 77-76 which limited the scope of the case of Capolongo. This case set out three conditions under which a charge would be equivalent to a customs duty.
ec.europa.eu/taxation_customs/common/about/welcome/index_en.htm
This area of the Europa site is entitled 'Taxation and Customs Union', and provides comprehensive information of tax rules in the EU.
www.europa.eu/pol/cust/index_en.htm
This is the homepage of Europa's customs website.
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