The Law of single market hiA2

The Law of single market hiA2
HAND-IN ASSIGNMENT: FREE MOVEMENT OF GOODS: DUTIES, CHARGES AND TAXES
The case law concerning Discriminatory Tax Provisions: Articles 110-113 TFEU has at times been controversial because, in particular cases, the ECJ has been required to consider difficult questions such as whether goods are similar to each other or the impact on free movement of goods of differential taxation regimes.
Review the ECJ case law surrounding Articles 110-113 TFEU, analysing the major themes that have arisen. Critically discuss the way the ECJ has balanced the priorities of the Treaty in this regard against the need for individual Member States to create taxation regimes that further national policies (e.g., protection of the environment). Comment on the consistency of the Court in this regard and identify any related development in its jurisprudence.

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