Jean-Michel Grave

This article aims at providing a broad assessment of the impact of the Lisbon Treaty on customs matters. Since the new Treaties do not include any definition of what shall be meant by 'customs matters' this assessment embraces as many policies and fields of action as possible, not to miss any one which could be 'customs-related'. It progresses from the basics of the new European Union, its values, objectives and principles, to enter step by step in the more detailed parts of the Treaties, defining the categories and areas of competences of the Union and the legal bases for the adoption of secondary law relevant for customs-related matters, then identifying the acts of the Union and the new procedures to adopt them.

Support de cours ULB 2010. Présentation des facteurs de base pour l'application des droits de douane et autres mesures liées à l'importation et à l'exportation des marchandises dans l'Union européenne, des destinations et régimes douaniers, des procédures douanières et des dispositions en matière de dette douanière