Die Entwicklung des Zollbegriffs im europarechtlichen Zollrecht

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»The Development of the Concept of Customs Duties in European customs Legislation«: The concept of customs duties is an essential component of European customs legislation. However, there is as yet no uniform definition of the term »customs duties« in the primary or secondary law of the European Union, in the case law of the European Court of Justice, or in the literature. In this context, this thesis examines possible characteristics of the term and the reasons for imposing customs duties. In the process, it considers whether the substantive and procedural provisions of the Union Customs Code are characterized by the »economic concept of customs duties«.