Creation and Extinction of Customs Debts under the Union Customs Code and the Economic Customs Concept
by Dr. Kerstin Harden
This paper deals with a central area of European customs law, customs debt law. In the area of conflict between fiscal, sanctioning and economic motives, the question arises as to which approach customs debt law pursues under the Union Customs Code (UCC).
Within the scope of the thesis, the customs debt law origination and extinguishment provisions of the UCC are presented, examined and measured against the concept of economic customs. In doing so, the question is examined to what extent European customs debt law is compatible with the concept of commercial customs and what problems arise for practice as a result of the new regulations.
In this context, the new approaches to customs debt law as introduced into Union law by the IPC, their history of development and the relevant case law on this subject to date are dealt with in particular. It is also of particular importance that the concept of commercial customs is not explicitly anchored in either international or European customs law, so that the question of its existence, derivation and formulation is also covered by the object of research.
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