9, 10, 11, 12 and 13 September 2019

Download the programme.

The incurrence of a customs debt and the recovery of customs duties play an important role in daily customs practices. Often disputes arise on these matters. The purpose of this program is to explore these areas. The module will be supervised by Eric Van Dooren, Antwerp Court of Appeal judge and UAntwerp associate professor.

Target audience

This advanced module can be taken by participants who have already passed the basic programme or can prove that they have obtained an equivalent degree of experience.

Course information

This module consists of three days of classes (9, 10 and 11 September 2019) from 9.30 a.m. to 12.30 p.m. and from 1.30 p.m. to 4.30 p.m. after lunch. All classes are taught in English and involve a high degree of interaction. Participants who attend at least 80% of the classes and pass the exam at the end of the advanced module receive a certificate.

Additional to this module two extra days on the subject 'Betwistingen en vervolgingen in België inzake douane en accijnzen' (September 12 and 13) are organised. Further information on this optional two-day program, which will be taught in Dutch, can be found here. Participants receive a cerfticiate of attendance when they participate in these two days

Competence level

This advanced module is designed to ensure participants achieve an advanced level of competence (Level 3 of the EU Customs Competency Framework).

Course materials

Digital course materials are provided (e.g. PowerPoints, court bundles (legal doctrine, case law)). These digital course materials will be made available through the university’s electronic learning environment.

Location

UAntwerp
city campus, room C.104
Prinsstraat 13
2000 Antwerp

Tuition fees

The fee is EUR 900 (3 days) or EUR 1.500 (3 + 2 optional days) and covers registration, study materials, lunches and coffee.

Nexus is recognised as a training provider in the SME Portfolio (KMO portefeuille) system. Using this system could enable participants to save up to 30% of the registration fee. SME Portfolio applications must be submitted no later than 14 days after the course start date. The participant undertakes to respect the rules set out by the Agency for Innovation and Entrepreneurship. The accreditation number for Nexus Antwerp’s SME portfolio is DV.O100321.

Recognition

  • The Flemish Bar Association has accredited the programme and allocated it 27 credits.
  • The Institute of Accountants and Tax Consultants has accredited the full programme as a continuing education programme (9, 10, 12 & 13/9: 6h/day, 11/9: 3.30h).
  • This training is recognized by the Flemish government concerning het 'Vlaams opleidingsverlof'.
  • IGO recognized this session for magistrates, judicial trainees and members of staff of the judicial order in the event of effective attendance and the signing of the signature list. For those who register but are not actually present, the IGO does not cover any costs. However, replacement by a colleague is permitted, who then signs with the name and position next to the name of the replaced colleague.

Lecturers

The module is taught by a team of lecturers with relevant expertise from the academic world, the government sector, the private sector and the legal profession. The module will be supervised by Eric Van Dooren, Antwerp Court of Appeal judge and UAntwerp associate professor.

Programme

Day 1 - September 9, 2019 - Customs debt

Incurrence of customs debt and determination of the amount of duties

Alexander Baert – attorney for Laga

Luc Vandevelde – Poelman, advisor-general for FOD Financial – AAD&A

This first session focuses on the incurrence of customs debt and its recovery. The specified circumstances under which customs debt can incur upon import or export, its place and timing, and its distribution amongst specific debtors are explored according to concrete examples. This is followed by a discussion of topics including how the amount of import and export duties is determined, how customs debt is recorded and announced, how it is paid, the provision of payment facilities and the charging of default interest.

 

Day 2 - September 10, 2019 - Customs debt

Guarantees

Gunter Boffel – attache – AAD&A

Guarantees can be demanded with regard to existing customs debts, as well as for future customs debts. This covers the financial risks for the customs authorities. European customs law provides specific rules concerning the setting of guarantees for potential or existing customs debts. We will address the distinction between compulsory and optional guarantees, the various guarantee systems (revolving, supplementary, replacement), the distinct forms of guarantees and the situations in which a guarantee can be released.

Repayment, remission, extinguishment

Philippe Heeren – attorney for Laga

European customs legislation provides for the repayment or extinguishment of import or export duties if excessive duties have been charged, in cases involving goods that show signs of damage or that are not in accordance with the provisions of the contract, following errors on the part of the authorities and for reasons of fairness. Extensive jurisprudence has emerged on this point. The legal principles and their judicial explanations are the subject of this session.

Day 3 - September 11, 2019 - Litigation

Litigation according to the UCC, PIF and EPPO

Eric Van Dooren – Antwerp Court of Appeal judge and UAntwerp associate professor

Jurgen Gevers – attorney for Tiberghien Lawyers

The session will provide an elementary explanation of the prevailing and future laws concerning customs enforcement in the European Union. Particular attention will be devoted to the imposition of sanctions (Article 42 UCC), the content and conversion of the Directive of 5 July 2017 concerning the criminal law for fraud that damages the financial interests of the Union and the impending entry into force of the Regulation of 12 October 2017 concerning closer cooperation upon the establishment of the European Public Prosecutor’s Office.

Day 3 is only half a day. The session itself is from 9.30 am to 11 am, after which the exam will take place until 1 pm.

Optioneel dag 1 - 12 september 2019 - Betwistingen en vervolgingen in België inzake douane en accijnzen

Beschikkingen, recht van administratief beroep en fiscale geschillenregeling

Luc Vandevelde – Poelman, adviseur-generaal FOD Financiën – AAD&A

Niet alle overtredingen van de douane- en accijnswetgeving worden voor strafrechters gebracht. De algemene administratie van de douane en accijnzen kan ook negatieve beslissingen buiten het strafrecht nemen, zoals de weigering van een vergunningsaanvraag of de schorsing van een vergunning. Tevens zijn beschikkingen mogelijk in het kader van een navorderingsprocedure. Tegen dergelijke rechtstreekse en individuele beschikkingen van de douaneadministratie is administratief beroep mogelijk dat verloopt naar Belgisch recht en waarop een jurisdictionele fase kan volgen bij de fiscale rechter.

Administratieve en strafrechtelijke sancties en strafvervolging

Eric Van Dooren – raadsheer hof van beroep Antwerpen, docent UAntwerpen

Het Belgisch handhavingsrecht in douane en accijnzen bepaalt naast strafsancties ook administratieve sancties. Het specifieke onderscheid zal worden besproken met toetsing aan het Europees recht. Daarnaast wordt ingegaan op meerdere elementen uit het douanestrafprocesrecht, zoals onder meer de bevoegdheden van de strafrechter, samenhangende strafvervolgingen, de verjaring van de strafvordering en de voorlopige hechtenis.

Optioneel dag 2 - 13 september 2019 - Betwistingen en vervolgingen in België inzake douane en accijnzen

Strafbaarstellingen en transactionele regelingen

Erik Gevers – advocaat Antaxius advocaten

De meest voorkomende douanemisdrijven zullen naar constitutieve bestanddelen aan bod komen, zoals de invoer of uitvoer zonder douaneaangifte en verboden opslag, het nalaten van wederoverlegging of zuivering, de wijziging van bestemming, het gebruik van valse of misleidende documenten en de weigering of verhindering van het douaneonderzoek. Tevens komen de specifieke accijnsmisdrijven aan bod en de wettelijke mogelijkheden van niet-strafbaarheid, inzonderheid voor douanevertegenwoordigers.

De mogelijke totstandkoming van een transactie met de douaneadministratie wordt besproken vanuit de praktijkervaring.

Toerekenbaarheid van misdrijven en strafsancties

Filip Van Volsem – raadsheer Hof van Cassatie

Bijzondere aandacht wordt besteed aan de volgende hoofdstukken uit het materieel douanestrafrecht: daderschap en strafbare deelneming, de schuldbestanddelen van het douane- en accijnsmisdrijf en het straffenarsenaal met de bestraffingsmodaliteiten. De stand van de rechtspraak inzake geldboete en bijzondere verbeurdverklaring en het regime van de verzachtende omstandigheden staan daarbij vooraan.