Duration
16h Th
Number of credits
| Advanced Master in Tax Law | 3 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
This course offers a unique overview of customs procedures, at both national and european level.
First, it examines the importance of customs duties for the budget of the EU and the recovery procedure. Next, it analyses the procedure applicable to customs checks, inspections and investigations by the customs administration. It also includes an analysis of the procedural rules applicable to OLAF investigations, which are administrative in nature, and the increasing role of the European Public Prosecutor Office (EPPO). The latter is a hybrid judicial actor, conducting criminal proceedings and interacting on a daily basis with national competent authorities. In addition, the course takes a closer look at the procedural (and fundamental) rights applicable to the investigation of customs offences/infringements and to so-called negociated out-of-court settlements.
Moreover, the course encompasses an analysis of the criminal proceedings at trial stage and the legal proceedings before the Court of Cassation (Supreme Court).
Finally, it will focus on the reform of national and European customs legislation. In doing so, it will highlight the operational challenges and assess the answers given to these challenges by the legislator.
Learning outcomes of the learning unit
Prerequisite knowledge and skills
Planned learning activities and teaching methods
Mode of delivery (face to face, distance learning, hybrid learning)
Blended learning
Further information:
The course will consist of theoretical lectures taught by the teachers, and of guest lectures given by specialised practitioners (OLAF, EPPO, customs administration, judiciary, bar).
The lectures will take a hybrid form (in person and live-streaming) and will be recorded.
While most lectures will be in French, a guest lecture may exceptionally also be given in English.
Course materials and recommended or required readings
Platform(s) used for course materials:
- LOL@
Further information:
Students will receive slides as well as legislation and/or additional reading material (not compulsory).
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Work placement(s)
This course does not include an internship.
Organisational remarks and main changes to the course
Contacts
Teachers/academic responsibles:
Vanessa Franssen - vanessa.franssen@uliege.be
Yves Melin - ymelin@uliege.be
Secretariat: Sarah Henry - S.Henry@uliege.be