The European Union performs numerous tasks. In order to carry out these tasks, the Union relies on money that is provided for by the Member States, including customs duties. This article initially describes the principles of the legal framework within which Member States
- levy customs duties;
- investigate criminal offences committed in this context;
- cooperate with one another.
In particular, the article stresses that the levying of customs duties, on the one hand, and criminal prosecution, on the other, serve different purposes, for which the European Union and the national legislators have established separate legal rules. As a consequence, different regulations for administrative procedure, on the one hand, and criminal procedure, on the other, must be simultaneously observed.
The article subsequently deals with Art. 12 of Regulation (EC) No 515/97 as amended by Regulation (EU) 2015/1525 of 9 September 2015. This new provision seeks to establish that information collected as part of administrative …
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