Présentation

Séminaire organisé sous le haut patronage du Consulat honoraire de France à Saint-Marin.

Ce séminaire intensif d’initiation à la recherche propose de relire les « frontières européennes » à travers le prisme de la souveraineté fiscale : droits de douane, TVA à l’importation, accises, mesures de défense commerciale et garanties procédurales. Une attention particulière est portée aux micro-États et juridictions « spéciales » aux marges de l’Union (Saint-Marin, Andorre, Monaco), afin d’éclairer concrètement l’articulation entre intégration économique et autonomie politique.

La méthodologie est celle de la classe inversée appliquée à la recherche juridique : lectures et questions guidées en amont, travail sur sources primaires (droit de l’UE, jurisprudence, pratique), discussions en séance et production de courtes notes de recherche.

Langue de travail : anglais

Programme

Day 1 - 12 March 2026 Thursday

Customs and Tax Law in a Fragmented World

Session 1

9.00 : Customs as Taxes ? The origin of Customs taxation between law and economics : the role of the EU law
Léo Guthneck - Victor Monnier and Sofia Goberti

The quest for a tax base : classification, rule of origin and the mechanics of customs duties
Sarah Alati - Léane Archinard and Alessandro Casanova

Break

Session 2

11.00 : Continued : rule of origin and preferential regimes in the world : making sense of an apparent discrimination
Théophile Burnichon and Aproianu Andrei-Alexandru

Customs and VAT : managing importation of goods
Marine Pottier - Clara Galvez and Marco Greggi

13.00 : Lunch break

Session 3

14.00 : War of tariffs : making sense of the latest American decisions and the impact on EU products
Mirabelle Ly - Anaëlle Martin and Christina Maria Pappa

Customs wars and retaliatory measures : deploying a strategy consistent with the rule of law
Théophile Burnichon and Vincenzo Delli Priscoli (online)

Break

Session 4

16.00 : Dark side of customs law : smuggling and other illegal activities
Carla Cartier - Léandra Gigante and Carlotta Pica

Taxpayers and customs : defining fundamental rights in the application of customs fees (proportionality, right to appeal, judicial review)
Loic Delon - Louise Moulin and Anna Miotto

18h00 : End of the firth day

Day 2 - 13 March 2026 Friday

“Acquis communautaire” and Third countries : the case of the “Small States”

Session 1

9.00 : What is the “Acquis communautaire” (and what is it for) : the origin of the concept
Théophile Burnichon and Elisa Tramonte

Continued : acquis and taxation. An inquiry into the fundamental principles of EU tax law
Théophile Burnichon and Alessandro Casanova

Break

Session 2

11.00 : The acquis and the others : the role of Eu principles for “small” countries and territories (Andorra, Monaco, San Marino, Faroe Islands, Gibraltar, …)
Epona Mandran and Harun Katana

Continued : cases and issues affecting EU states and “small” countries (customs clearance, tax compliance)
Clara Mouhot and Marco Greggi

13.00 : Lunch break

Session 3

14.00 : The “List-based” approach of the Union : blacklisting countries and its effect on border control and capital flow
Mathilde Subrin - Clara Quenat and Chiara Ghetti

The boundaries of competition : small states and competitive advantages in direct taxation
Léo Soragna and Marco Greggi

Break

Session 4

16.00 : In search of a Forum : litigation between states or the taxpayer and foreign states
Line Menguy - Eden Anger and Yasmin Mhal

A matter of allegiance : be(coming) a EU member, a matter of territory, a matter of citizenship
Charles-Elie Bicourt - Ferdinand Beauvarlert de Moismont and Ia Caligaris

18.00 : End of the second day

Day 3 — Saturday, 14 March 2026

Session 5 — Closed session (participants only)

8.00 : Research debrief & methodological clinic (inverted classroom wrap-up)

This session is not public and is reserved for enrolled participants (Master’s students and PhD candidates).

Objectives
Debrief the seminar using the inverted-classroom research method : what worked, what to improve, and how to turn discussions into a research note.
Consolidate the legal research toolkit for EU customs/tax topics : sources, structure, argumentation, and referencing.
Address “pending issues” and complementary items not covered (time permitting).
Indicative items (depending on progress and participants’ interests)
Procedural architecture and remedies : administrative review in customs matters ; evidentiary issues ; proportionality; effective judicial protection.
Customs debt and compliance : guarantees, AEO status, post-clearance controls, penalties and settlement practices.
Research workshop : peer-review of short research notes (problem statement → sources map → outline → key authorities).

12.00 : Closure

Inscriptions : https://www.dirittotributario.eu/rethinking-boundaries-in-the-eu/