For all customs specialists that cannot see the wood for the trees anymore, this book provides an overview of the most relevant Customs case law of the European Court of Justice. Each case is summarized and categorized in order to serve as a reference guide in the daily practice of customs practitioners, such as customs authority and other related government employees, tax lawyers and fiscal judiciary employees, tax students, tax advisors and managers of in-house customs & trade departments of businesses, within and beyond all 28 EU Member States. Especially in light of the upcoming changes in EU customs legislation in 2016, this overview may serve as a useful trip down memory lane.
Ilona van den Eijnde, after completing a Master of Laws Degree at Tilburg University, currently works as a Customs and international VAT advisor for EY in Rotterdam, the Netherlands. Inspired by the European VAT case law overview, which is published yearly in the Netherlands, she found that the global customs practice lacked a clear overview of one of the most important influences on EU customs legislation: the judgments of the European Court of Justice.