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The Authorised Economic Operator (AEO)

by Dr. Theresa Opitz

The Authorised Economic Operator (AEO) is a certificate introduced back in 2005, which grants benefits to a reliable economic operator who has been examined according to customs law. According to Art. 39 letter c of the Union Customs Code (UZK), one of the requirements for obtaining AEO status is proof of solvency. The dissertation deals comprehensively and critically with the design of an adequate proof of solvency. First of all, the purpose which the legislator pursued with the introduction of the AEO certificate is explained. After considerations under insolvency law on the concept of illiquidity, explanations follow on the examination of liquidity in the context of balance sheet analysis. In order to concretise the design of the proof of solvency developed up to that point, explanations on financial planning follow. Subsequently, potential objections to the alternative solution developed are anticipated and refuted. Finally, it is examined to what extent the preferred solution is permissible within the scope of administrative action.

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