Valérian Fabry devient aspirant FNRS

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PortletSelection ID_c_3421991 box-responsive ajax-refresh-div Portlet PortletCollection Inner" > <div class="selection-wrapper pub-action-toggler-c_9224583 pub-pstatus-0 "> <div class="selection-header"> </div> <div class="selection-body"> <div class="u-content"> <div class="u-event__tags"> <div class="u-event__tags__news"> <svg viewBox="0 0 28 20" class="u-icon icon-icons-news"> <use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="plugins/ULiegePlugin/svg/sprite.svg?newsv2#icons-news"></use> </svg> <time datetime="03/10/2022">Lundi 3 octobre 2022</time> </div> <hr class="u-hr" /> </div> <div class="u-content__large"> <div class="u-event__image" itemscope itemtype="https://schema.org/ImageObject"> <figure> <img itemprop="contentUrl" src="upload/docs/image/jpeg/2022-09/img_2567-convertimage.jpg" srcset="upload/docs/image/jpeg/2022-09/img_2567-convertimage.jpg.associated/th-640x0-img_2567-convertimage.jpg.jpg 640w,upload/docs/image/jpeg/2022-09/img_2567-convertimage.jpg.associated/th-1024x0-img_2567-convertimage.jpg.jpg 1024w," alt="imgActu" sizes="(min-width: 42.6em) 1024px, (max-width: 42.6em) 640px"> </figure> </div> </div> <div class="wysiwyg"> <div> <p class="u-excerpt"><span lang="FR">Son projet de recherche interroge le droit douanier de l’UE dans le contexte du commerce électronique.</span></p> <h4 class="CorpsA"><span lang="FR">Peux-tu nous en dire plus sur ton projet de recherche ?</span></h4> <p class="CorpsA">Mon projet de recherche vise à identifier les droits et les obligations des contribuables en droit douanier dans le contexte du commerce électronique en B2C. Concrètement, dès que des marchandises entrent sur le territoire de l’Union européenne, des droits de douane doivent, la plupart du temps, être acquittés. Vu la croissance exponentielle du commerce électronique et l’ancienneté de certaines règles de droit douanier - en Belgique, certaines règles encore applicables aujourd’hui datent de 1822 - il est nécessaire d’étudier si le cadre règlementaire en vigueur est adapté à cette nouvelle réalité ou si, au contraire, il doit être revu.</p> </div> <div> <p class="CorpsA">Par ailleurs, outre son ancienneté, le cadre règlementaire en droit douanier se caractérise par l’existence de plusieurs « couches de règles » qui s’appliquent de manière simultanée : il existe des règles internationales, des règles européennes, et aussi des règles nationales. Cette caractéristique conduit à nous interroger sur l’existence (ou non) d’une harmonie dans l'administration des droits de douane au sein des différents États membres de l’Union européenne. L’ambition est donc de procéder à une étude comparée de quatre cadres règlementaires douaniers : belge, néerlandais, allemand et français.</p> </div> <div> <h4 class="CorpsA"><span lang="FR">Comment en es-tu venu à t'intéresser à ce sujet ? </span></h4> <p class="CorpsA">Le droit douanier est au carrefour du droit de l’Union européenne et du droit fiscal, deux disciplines que j’affectionne particulièrement. Par ailleurs, le droit douanier n’a jusqu’à présent que très peu retenu l’attention des chercheurs. Pourtant, je me suis très vite rendu compte, en discutant avec certains praticiens, qu’il y avait un réel besoin de mener des recherches dans le domaine. Il y a de nombreuses inconnues qu’il convient de lever.</p> <p class="CorpsA">Le besoin d’étudier le droit douanier est d’autant plus urgent que le géant Alibaba a installé son siège logistique à Liège Airport. Les flux de commerce électronique en provenance d’États tiers à l’Union européenne ne vont cesser de s’intensifier à Liège. Dans ce contexte, la situation géographique de l’Université de Liège est optimale pour mener des recherches dans le domaine du droit douanier appliqué au commerce électronique.</p> </div> <div> <h4 class="CorpsA"><span class="Aucun"><span lang="FR">Quels pourraient être les impacts concrets de ta recherche ?</span></span></h4> </div> <div> <p class="CorpsA"><span class="Aucun"><span lang="FR">L’objectif de la recherche est d’augmenter la lisibilité des règles douanières. Toute personne qui commande sur un site Internet des marchandises en provenance d’un pays tiers à l’Union européenne est susceptible de devoir payer des droits de douane. Il faut qu’à chaque instant où une commande en ligne est passée, chaque acteur du commerce international (acheteur, vendeur, intermédiaire…) connaisse - ou, en tout cas, puisse connaître - l’étendue de ses droits et obligations en matière douanière. </span></span></p> </div> <div> <p class="CorpsA"><span class="Aucun"><span lang="FR">Les questions concrètes sont très simples et basiques, mais cela n’implique pas que les réponses le sont également. Qui va devoir payer les droits de douane ? À combien vont-ils s’élever ? Qu’en est-il si l’administration douanière n’est pas d’accord avec le montant de droits de douane initialement prévus ? Quels sont les recours qui sont ouverts au contribuable ? Quels sont les risques (amendes, peine d’emprisonnement, majoration des droits de douane…) que supportent les acteurs lorsqu’une commande en ligne de marchandises est passée ? Autant de questions auxquelles mon projet de recherche a l’ambition de répondre !</span></span></p> </div> <div> <p class="CorpsA"><span class="Aucun"><span lang="FR">De manière plus indirecte, il faut évidemment, dans un souci de justice fiscale, assurer la correcte perception des droits de douane. Il n’est socialement pas acceptable que certains échappent au paiement des droits de douane ; la fraude aux droits de douane est un fléau pour le budget de l’Union européenne, qui sert à financer les politiques européennes. Outre la fraude contre laquelle il convient de lutter, les droits de douane sont parfois impayés pour la simple raison que les acteurs du commerce international ne connaissent pas, et <i>a fortiori </i>ne maîtrisent pas, la règlementation douanière. En augmentant la lisibilité de cette règlementation, l’on peut espérer limiter les hypothèses de non-paiement des droits de douane.</span></span> </p> </div> <div> <h4 class="CorpsA"><span class="Aucun"><span lang="FR">Quelles sont les prochaines étapes pour ta recherche ?</span></span></h4> </div> <div> <p class="PardfautA"><span class="Aucun"><span lang="FR">La prochaine étape du projet consiste à étudier en profondeur les règles techniques de droit douanier, ainsi qu'à comprendre les différentes variantes dans le fonctionnement du commerce électronique (dropshipping…). Pour ce faire, je suivrai les cours du master complémentaire en droit fiscal, axés sur les droits de douane. Ce master complémentaire est proposé par l’Université de Liège. Parallèlement, je consoliderai l’état de l’art que j’ai déjà pu réaliser dans le cadre du dépôt du projet au FNRS.</span></span></p> </div> <div> <p class="PardfautA"><span class="Aucun"><span lang="FR">Une fois que les connaissances théoriques seront acquises, je pourrai alors explorer les différentes règlementations nationales des États membres que j'envisage de comparer.</span></span></p> </div> <div> <h4 class="PardfautA"><span class="Aucun"><span lang="FR">Son parcours</span></span></h4> </div> <div> <p class="CorpsA"><span class="Aucun"><span lang="FR">Valérian est titulaire d’un master en droit à l’Université de Liège obtenu en juin 2021. Il a rejoint l’Institut « EU Legal Studies » en septembre 2021, en qualité d’assistant auprès du Professeur Pieter Van Cleynenbreugel. Ses recherches se sont focalisées sur le droit du marché intérieur et sur le droit douanier. Dès le 1<sup>er</sup> octobre 2022, il deviendra aspirant du FNRS pour mener son projet de recherche sous la direction des Professeurs Pieter Van Cleynenbreugel (EU Legal Studies) et Marc Bourgeois (Tax Institute).</span></span></p> <p class="CorpsA"><a href="https://www.cite.uliege.be/cms/c_3422022/fr/cite-repertoire?uid=u228255"><span class="Aucun"><span lang="FR"><img src="plugins/WYSIWYGPlugin/svg/info.svg" alt="iconeInfo">  Valérian Faby</span></span></a></p> </div> </div> </div> <div class="u-spacer"></div> <div class="u-wrapper"> <div id="c_3421996_0_c_3421991_2_c_3116530_0" class="Outter PortletBlocsAccueil ID_c_3116530 box-responsive ajax-refresh-div Portlet PortletSkinable Inner" > </div>  <div class="u-share hidden-print"> <p class="u-small-title">Partagez cette news</p> <ul> <li> <a href="#" data-share="facebook"> <img src="plugins/ULiegePlugin/images/Footer/share/facebook.svg" alt="shareFacebook"> </a> </li> <li> <a href="#" data-share="linkedin"> <img 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