Christina Moëll

Professor emerita

Research

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.

Recent research outputs

Christina Moëll, 2017, In : Svensk skattetidning. 2017, 5, p. 321 324 p.

Research output: Contribution to journalLetter

Christina Moëll, 2017, Festskrift till Ann Numhauser Henning. Rönnmar, M. & Julén Votinius, J. (eds.). Lund: Juristförlaget i Lund, p. 489-503

Research output: Chapter in Book/Report/Conference proceedingBook chapter

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