Harmonization of Customs Law Penalties in the European Union: Have the EU Institutions at All Realized It Is a Multilevel, Multisource Complex System? Some Reflections Based on the Italian Case

Abstract

The European Commission and the European Parliament intention of harmonizing customs penalties is for sure to be welcomed. However, despite analysis of their specialized services in customs matters, external studies and hearings with specialists, such EU Institutions have not yet realized the customs penalty system is a multilevel complex system of procedural and substantive law regulated all and the same time by European Union law, national law and by the European Convention of Human Rights. Only making uniform the substantive elements of penalties may therefore result of little help if not even hindering the EU internal market. The Italian system of customs penalties is a good example of the above. By contrast the harmonization process should deal with both substantive and procedural law.