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The ECJ authorizes under certain conditions the extrapolation of border controls of goods

This preliminary ruling, issued by the Latvian Supreme Court, raises relatively complicated questions of customs law, including whether or not the Customs authorities are enabled to take the results of border control checks from sample checks carried out on goods and extrapolate them to previous declarations for goods that are …

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Car registration in France : the famous Mercedes case

Car registration is an essential part of free circulation. It is organised by directive 2007/46/EC of the 5th Sep. 2007 “Establishing a framework for the approval of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles”. This directive foresees that vehicles need …

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Analysis of the last sanctions taken by French authorities in the field of tax law applicable to food transport

Two decisions of 2 October 2013 relate to the national tax on haulage vehicles. They set at […] January 2014, at zero hours, local time, its date of entry into force, as well as the date of implementation of the technical tool required for its collection. As of this date …

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VAT fraud and transport of goods

In application of article 28, 4, of the 6th Directive of 17 May 1977, further reproduced in article 138 of the Directive 2006/112/EC of the Council of 28 November 2006, intra-community deliveries of goods are exempt from VAT. Numerous fraudulent VAT practices have however resulted from this simple text, known …

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Jurisprudence US on intermodal transportations

In two important decisions of the Supreme Court (US. Supreme Court, 9 Nov. 2004, No. 440 U.S. 14 (2004), Kirby v. Norfolk Southern Railway and 21 June 2010, No. 560 U.S., 130 S. Ct. 2433 (2010), Kawasaki Kisen Kasiha Ltd. v. Regal-Beloit Corp.), the question of the law applicable to …

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International employment contract and place of drivers’ residence

The employee who performs a minority of national journeys in France and only returns to his domicile in France to rest does not demonstrate that he organises his professional activity from this country. In the absence of a habitual place of work, the competent tribunal is the tribunal of the …

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Work time management in haulage companies

As allowed by article L.3121-9 of the employment Code, the Decree No. 83-40 of 26 January 1983 on the application modalities of the provisions of the labour code concerning the duration of work in goods haulage companies (also called the Fiterman Decree) implements an equivalence timetable for a truck drivers.

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Barriers to trade for kit cars and competition law

The European Commission has requested that France changes its rules for registration of imported kit cars previously registered in another Member State, as they do not comply with the principle of free movement of goods within the EU and the principles established in the EU Directive on the registration documents …

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Why Belgium does not comply with EU customs law?

The European Commission has decided to refer Belgium to the EU Court of Justice for failing to bring its legislation into line with EU rules on Customs opening hours and administrative fees. Not only do Belgian customs offices have limited opening hours, but they also charge operators an additional fee …

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Rights and obligations of parties subject to taxation on vehicles for the transportation of goods

The heavy goods vehicle tax is a kilometre-based tax levied upon vehicles for the transportation of goods which make use of the French road network. Decree No. 2013-559 of 26 June 2013 regarding the rights and obligations of parties subject to taxation on vehicles for the transportation of goods defines …

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