Category: EU Trading Rights

Overview European Union law gives Irish residents and Irish businesses very valuable rights in relation to trading with the United Kingdom and the other countries of the European Union (EU) and the European Economic Area (EEA) (which is the EU plus Iceland, Norway, Switzerland). The original European Union Treaties granted rights to trade with and […]

Overview One of the earliest successes of the EU was the completion of a Customs Union between the EU countries.  This means that goods originating in one EU Member State may be freely be exported to other Member States. Member States may not impose customs, duties, taxes or quotas.  The EU has been determined to […]

Overview The European Economic Community and the European Union into which it evolved, is a customs union. There are no customs duties on good passing between European Union Member States.  Custom duties arise when goods are imported into the European Union or when they are released into free circulation from a customs control process. In […]

Overview VAT is an EU wide tax. For the most part, the VAT rules encountered in Ireland correspond to the VAT rules in the rest of the EU. Therefore the VAT rules which apply to importing and exporting will generally apply in reverse from the perspective of a business in another EU country. Imports into […]

Overview There are harmonised laws on standards and requirements for many products in the EU. In the absence of harmonisation, individual EU states can regulate products and insist that national rules be applied, provided the national rules can be justified by reference to requirements which are strictly necessary and which are reasonable and proportionate. That […]

Overview The European Union has harmonised product standards across numerous areas in order to facilitate free movement of goods throughout the EU.   Numerous Directives have been made at EU level which has become law in Ireland setting out the minimum of standards for products and goods over the last 35 years.   The advantage of these […]

General A key right under European Union (EU) law is the right of a business established in one EU state to establish itself in another state.  A business from outside the EU established in Ireland is entitled, on the basis of being established in Ireland, to also establish itself in the United Kingdom or any […]

General European Union law gives businesses established in one European Union country the freedom to provide services in or provide services to another European Union country. Numerous directives and laws which have been introduced by the European Union over the last 40 years in order to harmonise laws and standards in relation to many different […]

Overview The Services Directive applies where a service provider proposes to provide services cross-border from his own Member State or seeks to establish a business in another Member State. Authorisation may only be required in the recipient state if it is non-discriminatory, justified by an overriding reason relating to public interest and the public interest […]

The CAP There are import and export controls and duties designed to maintain the single market in various agricultural products under the Common Agricultural Policy. CAP  controls and duties apply when goods enter or leave the European Union. They do not generally apply to trade within the EU. CAP goods include food, agricultural and horticultural […]