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The Court of Justice in its judgment in the Carbonati Apuani case confirmed its previous case-law according to which the well-established purely internal situations doctrine no longer applies to cases involving the imposition by Member States of customs duties on goods circulating within the internal market. This annotation suggests that the simple abolition of the purely internal rule in the area of customs duties is too simplistic an approach towards the resolution of a problem as delicate as that of reverse discrimination arising from the non-application of EC law to purely internal situations. An intellectually more rigorous approach to the resolution of the reverse discrimination conundrum was proposed by Advocate General Poiares Maduro in his opinion in the Carbonati Apuani case. This annotation analyses this proposed solution.

Keywords: Customs duties; EC Law; Free movement of Goods; Purely internal situations; Reverse discrimination

Document Type: Research Article

Publication date: January 1, 2005

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  • Until 2007 the King's Law Journal was known as the King's College Law Journal. It was established in 1990 as a legal periodical publishing scholarly and authoritative Articles, Notes and Reports on legal issues of current importance to both academic research and legal practice. It has a national and international readership, and publishes refereed contributions from authors across the United Kingdom, from continental Europe and further afield (particularly Commonwealth countries and USA). The journal includes a Reviews section containing critical notices of recently published books.
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