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Present the basic grounds, concepts and mechanisms of the Customs Union of the European Community, internally as well as externally and the role played by customs legislation in the implementation of Community policies affecting the international trade in goods. Provide an outline of the role of excise duties at Community and national level and the related legislation
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International, Community and national grounds of customs law. Customs treatment of international trade in goods (bases for taxation, customs debt, customs clearance and procedures). Excise duties. Litigation in customs and excise matters
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GRAVE Jean-Michel, Douanes et accises, yearly extract from the monKEY.be/Fiscalité database, Kluwer Editions (distributed to the students) // BERR Claude J. & TREMEAU Henri, Le droit douanier, communautaire et national , Coll. Droit des affaires et de l'Entreprise, Série Etudes et Recherches, Economica, 7th ed., 2006. // LUX Michael, Guide to Community Customs Legislation, coll. European Law in Practice, Bruylant, Brussels, 2002. // LYONS Timothy, EC Customs Law, Oxford EC Law Library, Oxford university Press, 2nd ed., 2008
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Courses in the form of thematic seminars of 2 hours, combining the presentation of concepts and rules and practical examples based in particular on case-law. These seminars can take the form of workshops to show how legislation is working in concrete cases. Use of slides, summary tables, working documents and information or articles to illustrate the topics. Possible final session to recapitulate the content before the exams, course taught in French
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total: 3 ECTS (théorie: 2, travaux personnels: 1)
The ECTS (European Credit Transfer System) credit is a measure of the student workload for each activity associated with a course. Conventionally, one ECTS credit represents 24h of work.
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