Aix-Marseille Customs 2019
Project acronym: AMC 2019
Topics: customs laws, international trade, custom control and fraud, AEO
Disciplinary fields: political science, law
Summary: International merchandise trade is characterized by the importance of a financial and procedural law, namely customs law. However, there is a French paradox that France, integrated in the European area and whose economy is largely open to international trade, knows little academic research on customs issues and has so far no university diploma training specifically customs. Whether for lawyers who know a tax and customs law specialty, companies that often have a tax department with lawyers who can be turned to customs, export departments, consultingfirms and other operators specialized in customs matters (customs forwarders …), or even spaces of higher and vocational training, all need stakeholders mastering customs issues and techniques, able to cope with the risks inherent in customs procedures, particularly in the context of declarative procedures, the various special regimes, or regarding security issues, administrative approvals and other “labels” (example : that of authorized economic operator-OEA). Customs law, which is a particular component of the tax legal area, is a specific reading and legal regimes that may lead to a differentiation of treatment over the same economic phenomenon compared to other tax forms. His understanding of the notion of importation imposes the mastery of a form of legal “dialectic” based on an analysis of similarities and dissimilarities in the tax domain. The Customs project responds to needs identified at national as well as international level, in basic and applied research, and in educational matters (initial training and continuing education).
Project duration: 12/01/2018 – 11/30/2020
Call for proposal: Académie d’Excellence 2017