by Prof. Dr. Lothar Gellert
With the customs law of the European Communities, a new situation has arisen for the tax procedure law applicable in Germany. This has been particularly true since 1993, the year in which the EC Customs Code (CC) came into force. Community law now regulates procedural aspects that were previously reserved for the German Tax Code (AO). However, it is often not clear to the user of the law whether certain questions are regulated by Community law or whether recourse to the AO is still possible. Even in jurisdiction and literature there are no clear statements.
The author has examined the entire AO to determine which regulations are being supplanted by customs law or which are still unaffected and still apply. In addition, the author has developed a customs AO which, in the interests of legal clarity, applies to all import duty cases and is presented in the form of a draft law.