Reforming the enforcement of Union customs law in the light of European tax and sanctioning framework

The research aims to investigate the current state of play of customs legislation in the contemporary EU. When viewed in a historical perspective, customs law is a key topic in the European Union, both for the proper functioning of the Single Market and the role of customs duties as EU’s own resources. Despite the plethora of EU regulations, including the Union Customs Code, the legal framework on customs law enforcement has not been adequately developed. In this regard, the role of Member States is still of crucial importance since the enforcement of EU customs law is almost entirely left to national legislation. The study explores the complexities facing the EU in its current challenges in reforming the enforcement of Union customs law, by looking at multiple levels including, inter alia, developments in the European tax framework and sanctioning policies.