How to distinguish chee and internal taxation

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Reference no: EM133438619

Case Study: Devonshire begins expanding his business further, seeking to export his Italian-made e-bikes to Sweden and Germany.

Recent years have seen growing concerns about the number and severity of injuries caused by riders of e-bikes. A recent Dutch study1 found that e-bikes are 1.6x more likely to cause serious injury than ordinary bikes. Consequently, Sweden introduces a levy on sales of new e-bikes, to subsidise an insurance scheme to compensate those injured by e-bikes and to cover the cost of treating injuries in the public health system. The levy is charged at a rate of 1,200 Swedish Krona (approximately £100) on every new e-bike, which is collected by retailers and paid to the trustees of the insurance scheme. Second-hand e-bikes do not pay the levy, and as no e-bikes are made in Sweden it is, therefore, only imports that are liable to pay the charge.

Devonshire is unhappy about this levy. He believes that the levy will discourage imports of e-bikes and favour domestic bikes. He also thinks the levy does not take into account the different risk levels of different types of bike.

Meanwhile, Germany requires all motor vehicle retailers to charge consumers a €7.50 deposit for the battery supplied with each vehicle sold. The deposit is returned to consumers when the battery is returned for recycling. Motor vehicle batteries are wet cell batteries, using a sulfuric acid solution as an electrolyte, making them extremely harmful to the environment if not disposed of correctly. As Germany classifies any bike with an 'internal motorised engine' as a motorcycle, Devonshire is obliged to collect the deposit, despite the fact that e-bikes use lithium-ion batteries. Conventional e- bikes with external batteries do not have to pay the charge. Devonshire believes that this charge puts his e-bikes at a competitive disadvantage, in particular as German manufacturers exclusively produce e-bikes with external batteries. Furthermore, as Devonshire sells his bikes in Germany exclusively via an online shop, he does not think it is very likely that battery deposits will ever be returned - unlike those deposits collected by high street shops.

Mr Devonshire comes to you for advice about challenging both of these measures. Advise Mr Devonshire.

are those charges of sweedish and german CUSTOM DUTY OR CHEE OT INTERNAL TAXATION EXPLAIN IT WITH AUTHORITY?

How to distinguish CHEE and internal taxation? what are the requirements that need to be satisfied to qualify as CHEE?

Reference no: EM133438619

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