{"title":"欧盟海关估价:回到五十年代多亏了欧盟法院","authors":"D. Rovetta","doi":"10.54648/gtcj2022059","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":12728,"journal":{"name":"Global Trade and Customs Journal","volume":" ","pages":""},"PeriodicalIF":0.2000,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Customs Valuation in the European Union: Back to the Fifties Thanks to the Court of Justice of the European Union\",\"authors\":\"D. Rovetta\",\"doi\":\"10.54648/gtcj2022059\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":12728,\"journal\":{\"name\":\"Global Trade and Customs Journal\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.2000,\"publicationDate\":\"2022-10-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Global Trade and Customs Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.54648/gtcj2022059\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"INTERNATIONAL RELATIONS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Global Trade and Customs Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54648/gtcj2022059","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"INTERNATIONAL RELATIONS","Score":null,"Total":0}
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.