Christina Moëll

Christina Moëll

Professor emerita

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Christina Moëll (LL.D.) is Professor emerita of Fiscal Law at the Faculty of Law, Lund University, Sweden. Before joining the Law Faculty in 1987 Moëll served at the Administrative Court of Appeals in Gothenburg. Her research has followed two main themes, taxes on international trade and administrative and procedural matters in tax law. The subject of her doctoral thesis is “Harmonized Customs Tariffs”. Her second monograph deals with the “Principle of Proportionality in Tax Law” and her third monograph is a study on “Rules of Origin in the Common Commercial and Development Policies of the European Union”. The latter highlights the relationship between international trade, origin determination and different taxes. In 2017 she published an introduction to customs law in Swedish, "Tullrätt", together with Pierre Duras. She has also published a number of articles on the above mentioned themes.


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