欧盟海关估价:回到五十年代多亏了欧盟法院

IF 0.2 Q4 INTERNATIONAL RELATIONS Global Trade and Customs Journal Pub Date : 2022-10-01 DOI:10.54648/gtcj2022059
D. Rovetta
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引用次数: 0

摘要

欧洲联盟法院在福克斯法院的判决。该案引起了欧盟海关估价体系和世界贸易组织(WTO)法律规定的欧盟国际义务之间的冲突。这一判决允许海关当局系统性地无视欧盟法律和世贸组织《海关估价协定》规定的顺序海关估价方法,支持使用海关当局的国家数据库,这也危及欧盟海关法适用的统一性。在这里,人们想知道欧盟法院在这一判决背后的司法政策是什么(如果有的话)。也许是时候将所有海关法案件分配给法院的同一分庭了,以便事实上建立一个处理海关法事务的专门分庭。归根结底,关税同盟是整个欧盟基础的主要支柱,也应该得到欧盟最高司法机构的适当对待。
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Customs Valuation in the European Union: Back to the Fifties Thanks to the Court of Justice of the European Union
The judgment of the Court of Justice of the European Union in the Fawkes Kft. case caused a clash between the EU customs valuation system and the international obligations of the EU under World Trade Organization (WTO) law. By allowing the systemic disregard by the customs authorities of the sequential customs valuation methods set forth both by EU law and by the WTO Customs Valuation Agreement in favour of the use of national databases of the customs authorities, this judgment also jeopardizes the uniformity in the application of customs law in the European Union. One wonders here what the judicia policy, if any, by the Court of Justice of the European Union behind such judgment is. Maybe it is time that all customs law cases are assigned to the same Chamber of the Court so to de facto establish a specialized chamber dealing with customs law matters. At the end of the day, the Customs Union is the main pillar of the whole EU foundation and would deserve an appropriate treatment also by the EU top judicial body.
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来源期刊
Global Trade and Customs Journal
Global Trade and Customs Journal INTERNATIONAL RELATIONS-
CiteScore
0.40
自引率
0.00%
发文量
38
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