European Union Customs Code
| Författare: | Walsh Tom |
| Titel: | European Union Customs Code |
| Utgivningsår: | 2015 |
| Omfång: | 1101 sid. |
| Förlag: | Kluwer |
| ISBN: | 9789041152329 |
| Produkttyp: | Inbunden |
| Ämnesord: | Skatterätt , EU-rätt |
Pris: 4707 SEK exkl. moms 
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 If you would like help in understanding the EU Customs Code, here is your answer.The author of this new book believes that identifiable and immutable principles of taxation and administration are at the heart of customs procedures and practices, and that they determine the broad framework of customs legislation. Based on this, he explains how these principles are enshrined in European customs law, and how they work in practice. He takes into account the full spectrum of laws interwoven with EU customs law, including EU treaty provisions, CJEU case law, international conventions, and national laws – both constitutional and criminal, along with authoritative commentaries from other experts. The result is a work covering every practical topic and issue stemming from the EU’s Community Customs Code (CCC), helping you make your legal decisions based on the latest knowledge. Its comprehensive coverage includes: - import and export procedures - authorised economic operators - customs valuation rules - customs classification rules - preferential tariff treatment - free zone and customs warehousing facilities - inward and outward processing and processing under customs control - legal structure of the Common Customs Tariff (CCT) - reliefs from import and export duties - incurrence of customs debt and persons liable - customs decisions and appeal procedure - jurisprudence of the CJEU governing the CCC You’ll find out how the individual legal components interface and fuse with each other, the order in which they do so, and what legal effect they have within Member States’ legal systems. This work provides you with a unique source of information for the legal materials and authoritative interpretations available in this area. You’ll also find extensive cross-referencing notes to each CCC provision, leading directly to all related areas. Who should read this book? Customs law is important because of its key role in the monitoring and management of international trade. For this reason, this book will prove a key resource if you are involved in: - the globalisation of trade - fraud - the threat from terrorism through the international supply chain - the increased volume of trade and just-in-time delivery - the growth of electronic commerce – whether from a business, legal, administrative, or academic perspective. |