Briganti, Federica
(2019)
Reforming the enforcement of Union customs law in the light of European tax and sanctioning framework, [Dissertation thesis], Alma Mater Studiorum Università di Bologna.
Dottorato di ricerca in
Diritto tributario europeo - ph.D in european tax law, 31 Ciclo. DOI 10.48676/unibo/amsdottorato/8917.
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Abstract
The research aims to investigate the current state of play of customs legislation in the contemporary
EU. When viewed in a historical perspective, customs law is a key topic in the European Union, both
for the proper functioning of the Single Market and the role of customs duties as EU’s own resources.
Despite the plethora of EU regulations, including the Union Customs Code, the legal framework on
customs law enforcement has not been adequately developed. In this regard, the role of Member
States is still of crucial importance since the enforcement of EU customs law is almost entirely left
to national legislation. The study explores the complexities facing the EU in its current challenges in
reforming the enforcement of Union customs law, by looking at multiple levels including, inter alia,
developments in the European tax framework and sanctioning policies.
Abstract
The research aims to investigate the current state of play of customs legislation in the contemporary
EU. When viewed in a historical perspective, customs law is a key topic in the European Union, both
for the proper functioning of the Single Market and the role of customs duties as EU’s own resources.
Despite the plethora of EU regulations, including the Union Customs Code, the legal framework on
customs law enforcement has not been adequately developed. In this regard, the role of Member
States is still of crucial importance since the enforcement of EU customs law is almost entirely left
to national legislation. The study explores the complexities facing the EU in its current challenges in
reforming the enforcement of Union customs law, by looking at multiple levels including, inter alia,
developments in the European tax framework and sanctioning policies.
Tipologia del documento
Tesi di dottorato
Autore
Briganti, Federica
Supervisore
Dottorato di ricerca
Ciclo
31
Coordinatore
Settore disciplinare
Settore concorsuale
Parole chiave
Customs law, Euopean Law, Tax Law, administrative penalties, criminal penalties, WTO,WCO, ECHR, ECJ, Law enforcement
URN:NBN
DOI
10.48676/unibo/amsdottorato/8917
Data di discussione
28 Giugno 2019
URI
Altri metadati
Tipologia del documento
Tesi di dottorato
Autore
Briganti, Federica
Supervisore
Dottorato di ricerca
Ciclo
31
Coordinatore
Settore disciplinare
Settore concorsuale
Parole chiave
Customs law, Euopean Law, Tax Law, administrative penalties, criminal penalties, WTO,WCO, ECHR, ECJ, Law enforcement
URN:NBN
DOI
10.48676/unibo/amsdottorato/8917
Data di discussione
28 Giugno 2019
URI
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