An extensive article-by-article commentary on the Union Customs Code (UCC) has recently been published by Prof. Dr. Hans-Michael Wolffgang and the presiding judge at the Federal Fiscal Court Prof. Dr. Harald Jatzke.

The commentary pays particular tribute to the practice of the European Court of Justice as well as to relevant judgements of national courts. Moreover, the implementing regulation, the delegated regulation to the UCC and national legal provisions receive particular attention.

Prof. Dr. Rogmann – professor of law at Brunswick European Law School (BELS) – provides a significant contribution on the digitalization of custom processes, the movement of goods into the customs territory of the European Union, the customs status of goods as well as the development of electronic systems and on UCC’s final provisions.

The commentary takes the increasing importance of the EU tax and procedural law into account: within the import and export processes of goods there is no way around the Union Customs Code.

Langu age : German

Publisher: Verlag Dr. Otto Schmidt

Copyright year: 2021

Edition: 1 ^st

Pages: around 1.700