Zollanwaelte

EU-Zollrecht

Jürgen Schmöger
Name Jürgen Schmöger
 
Born 1964
 
Vocational education Graduate of the University of Applied Sciences in Public Administration, department of customs and excise tax; law degree University of Constance
   
Employment Federal Customs Administration (Deputy head n the department of goods clearance at a customs office)
Tax administration of the federal state of Baden-Württemberg (section head)
Legal department of the Swiss-German Chamber of Commerce 
Tax and legal service PriceWaterhouseCoopers
Partner of the Schmöger Terpitz & Partner law firm since 1999
   
Lecturing activity

Lecturer of a post-diploma course for executives in the transport and logistics industry

   
Publications Co-author of the major commentary on the German Value-Added Tax Act (UstG); published by Keller / Bustorff on Sections 5, 11, 21 of the UStG)

Terminology of EU Customs Law, D-CH Wirtschaft 9/1999

Anti-Dumping Customs Law and the concept of pre-acquisition in terms of Customs Valuation Law, D-CH Wirtschaft 12/1999

Legal and practical problems of preferential arrangements in: Ehlers/ Wolffgang / Lechleitner (eds.), Legal issues of customs on global markets, Frankfurt, 2005

Civil law right of recourse in the case of incorrect supplier statements and movement certificates in: Ehlers/ Wolffgang / Lechleitner (eds.), Legal issues of customs on global markets, Frankfurt, 2005

Retroactive issuance of preference documents in improperly completed transit procedures in: Ehlers/ Wolffgang / Lechleitner (eds.), Legal issues of customs on global markets, Frankfurt, 2005

Carousel fraud in terms of Value-Added Tax, Internationale Transportzeitschrift, 2007

 
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