Il complesso equilibrio tra i principi generali in materia di sanzioni doganali, tra evoluzione normativa e giurisprudenza della Corte di giustizia

The article analyses the current legal framework and the well-established jurisprudence of the Court of Justice of the European Union (CJEU) dealing with the issue of customs infringements and sanctions, focusing on the latter’s recent developments. The unavoidable role of the CJEU in this field is confirmed in light of the reference, contained in the Union Customs Code (UCC), to the well-known principle establishing that Member States must provide for effective, proportionate and dissuasive penalties for failure to comply with the customs legislation. The contribution, after presenting the current legal framework and the case-law guiding its application, deals primarily with the cases decided by the Court of Justice after the entry into force of the UCC. It examines the judicial approach adopted in balancing the competing objectives pursued through the customs penalties legislation. Furthermore, it will be verified if the provisions of the EU Charter on Fundamental Rights (EUCFR) can play a role in shaping said balancing process among the general principles relevant to the field of customs sanctions.