Last week, Dr. Cornelius Herschbach, who has been a research associate at the institute for many years, published his dissertation in the renowned EFA-publication series. In his work, he analyses whether customs law needs to include an abuse provision in order to prevent abusive economic circumventions and arrangements. Based on this, Dr. Herschbach drafts a codification proposal for a future regulation in the Union Customs Code that takes into account the fiscal interests of the European Union and the planning security of economic operators. His work thus makes an important contribution to the contours of an area of customs law that is still little explored academically.

You can read and download the full dissertation by clicking on this link.