Defence in customs infringements and related criminal offences — multiple duties, excise, smuggling, customs duties.
Typical cases
- Multiple-duty assessments for customs infringement or smuggling
- Excise duty cases — fuel, alcohol, tobacco
- Criminal prosecution for smuggling
- Parallel proceedings: administrative + criminal
The process, step by step
Review of the findings
Financial and customs authorities' reports: factual basis, culpability, amount of evaded charges.
Defence against the assessment
Statement before the customs authority; recourse against the multiple-duty assessment act.
Criminal defence
From pre-trial to the hearing — with technical command of customs legislation.
Council of State & doctrinal issues
Ne bis in idem, proportionality of multiple duties — the cutting edge of current case law.
Frequently asked questions
Can I be punished twice for the same act?
Ne bis in idem limits the accumulation of criminal penalties and multiple duties — ECtHR and Council of State case law is decisive. (Mockup placeholder text.)
Are multiple duties a penalty or a tax?
Under the case law they are punitive in nature — which opens rule-of-law defences. (Mockup placeholder text.)
Am I liable as a company's legal representative?
Liability requires participation in the act — the capacity alone does not suffice. (Mockup placeholder text.)