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Hauptzollamt Mainz v. C A Kupferberg & Cie. KG
Published online by Cambridge University Press: 01 January 2021
Abstract
Treaties — Effect in municipal law — Agreements between the European Economic Community and third States — Direct effect of provisions — Conditions — EEC-Portugal Free Trade Agreement, 1972 — Article 21(2) — Whether containing unconditional and precise obligation — Whether creating directly enforceable rights for individuals
Treaties — Principles and rules of interpretation — Requirement of uniform application by contracting parties — Free trade agreements between EEC and third States — Role of Court of Justice of the European Communities in interpreting agreements so as to ensure uniform application — Object and purpose of such agreements — Comparison with analogous provisions of EEC Treaty, 1957 — Whether legitimate method of interpretation where objectives of treaties are different
Treaties — Application — Obligation of good faith performance — Requirement of reciprocity — Duty of parties to take appropriate measures for full execution of their commitments — Failure of courts of one party to recognize direct effect of some provisions of Agreement when such recognition is given by courts of other party — Whether constituting lack of reciprocity — Establishment of special institutional framework for implementation of Agreement — Whether excluding judicial interpretation and application
Relationship of international law and municipal law — Treaties — Agreement between EEC and non-member State — Effects in law of Member States of EEC
International organizations — EEC — Institutions — Powers — Treaty-making power — Agreements concluded by Community institutions with third States — Scope of obligation of Member States to enforce such agreements — Court of Justice of the European Communities — Interpretation of agreements — Role of Court of Justice in ensuring uniform application of agreements throughout the Community
Economics, trade and finance — Taxation — Trade between European Community and third States — Free trade agreements — Rule against tax discrimination in respect of imported products — Conditions for discrimination — Similar national products actually enjoying tax benefit — Definition of similar products — The law of the European Economic Community
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