European Union Customs Code

European Union Customs Code

The author of this 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.

Author: Tom Walsh

Publisher:

ISBN: 9041152326

Category: Law

Page: 1184

View: 937

The long-awaited modernisation of the European Unionè^--s Community Customs Code (CCC) of 1992 remains entangled in technical difficulties, and the very complex CCC, with its unsignposted and seemingly unrelated provisions, remains in force. Yet it is the contention of the internationally respected author of this enormously useful book that identifiable and immutable principles of taxation and administration are at the heart of customs procedures and practices and determine the broad framework of customs legislation generally. Accordingly, in extraordinarily precise and meticulously organised detail, the book demonstrates how these principles are enshrined in European customs law and how they work in practice.
Categories: Law

EU Customs Code

EU Customs Code

This book provides the reader with an in-depth analysis of the innovations and changes found in the Union Customs Code (UCC), starting with international doctrine, attesting to the significant transformation that has taken place in customs ...

Author: Sara Armella

Publisher: Egea Spa - Bocconi University Press

ISBN: 8885486118

Category: Business & Economics

Page: 320

View: 932

In a World characterised by the competing sires of protectionist pressures and globalisation, proper knowledge of customs law is an essential skill for enterprises and legal practitioners alike. This book provides the reader with an in-depth analysis of the innovations and changes found in the Union Customs Code (UCC), starting with international doctrine, attesting to the significant transformation that has taken place in customs law over the last two decades. The book also deals, in very real terms, with WTO and WCO resolutions and confirms the importance of a common interpretation of customs rules. It contains a detailed excurse on the new European customs regulations and recent case law of the European Court of justice. It is a 'must-have' because it is suitable for different types of readers. It will also appeal to academics, customs practitioners and consultants wishing to examine in depth the new customs legislation from a global and international perspective. Book jacket.
Categories: Business & Economics

The Customs Code of the European Union

The Customs Code of the European Union

This book contains the Community Customs Code and its implementing Regulation (comprising over 1180 Articles and 115 assorted Annexes) and is a complete guide to both the content and the practical implications of the Code, its Implementing ...

Author: Tom Walsh

Publisher:

ISBN: 1854756664

Category: Customs administration

Page: 1732

View: 273

This book contains the Community Customs Code and its implementing Regulation (comprising over 1180 Articles and 115 assorted Annexes) and is a complete guide to both the content and the practical implications of the Code, its Implementing Regulation and Annexes, as well as the ratio decidendi behind relevant European Court of Justice decisions. This book sets out the EU customs legislation contained in the Customs Code, Implementing Regulation and Annexes as at 1 July 1995. Each Article is annotated with references to amendments, cross-references, and related decisions of the EU Court of Justice. A commentary on the general principles of taxation and customs control is included to help researchers, along with a general explanation of the more important sections. Both author and editor are acknowledged experts on customs and excise law and practice.
Categories: Customs administration

EU Customs Law

EU Customs Law

This volume also includes commentary on the Union Customs Code and secondary legislation, and increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty, such as security of goods and ...

Author: Timothy Lyons

Publisher: Oxford University Press

ISBN: 9780191086748

Category: Law

Page: 680

View: 570

The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in Member States. This volume also includes commentary on the Union Customs Code and secondary legislation, and increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty, such as security of goods and post 9/11 developments generally, the history of customs unions and their implications for governments, non-EU customs unions to which EU law is relevant, and the inter-relation between customs duty and direct tax.
Categories: Law

Uniformity of Customs Administration in the European Union

Uniformity of Customs Administration in the European Union

was completed and afterwards only selective modifications regarding the
Community Customs Code and its implementing provisions were undertaken83
until the Modernised Customs Code84 was issued (but only partially enacted) in
2008 ...

Author: Kathrin Limbach

Publisher: Bloomsbury Publishing

ISBN: 9781782256748

Category: Law

Page: 320

View: 918

Uniform customs administration is of great importance for the EU and the competitiveness of EU businesses in global trade. However, the EU's so-called executive federalism raises the potential for the non-uniform application of EU customs law. This problem has already arisen in the European Communities – Selected Customs Matters WTO dispute settlement. Therefore, the central research question of this book concerns the challenge presented to executive federalism in the EU Customs Union by the WTO. It also examines those safeguard measures for uniform customs administration which are in operation. Valuable empirical analysis of the decision-making procedures and practices of the national customs authorities allows for the fullest understanding of the operation of the customs administration. An important feature of the exploration is its analysis of the reform of EU customs law and of the effectiveness of the European Union's strategies to enhance uniform customs administration. That analysis helps to identify potential weak points in the decentralised administration of EU customs law and suggests ways in which it might be improved. Scholarly, rigorous and timely, this important study will be required reading for all scholars of EU customs law.
Categories: Law

EC Customs Law

EC Customs Law

The book concludes with a short overview of some of the issues which are being addressed by the Commission and customs administration in deepening the customs union, and it looks, briefly, at some of the matters which traders must bear in ...

Author: Timothy John Lyons

Publisher: Oxford University Press, USA

ISBN: 0198764928

Category: Law

Page: 484

View: 638

EC Customs Law is an important new study which places the law relating to customs duty in its broader international and EC context. It is a key resource for those already familiar to the area, whether as practitioners, government or Community officials, or graduate students, as well as anaccessible introduction for readers who are coming to the subject for the first time. It aims, in particular, to highlight the role of the European Court of Justice in customs matters.After looking at the fundamental concepts of the customs union and the Community Customs Code and implementing regulations, the author moves on to consider the administration and interpretation of the Tariff, paying special attention to the decisions of the ECJ. Then the various internationalagreements and arrangements between the EC and third countries are considered, and their significance for traders, and the importance of international law generally, is emphasized.The book also deals with the important matters of the origin of goods and their valuation, customs entry and declarations, customs procedures, inward and outward processing, and approved uses and treatments. Chapters follow on the customs debt and reliefs from duty, repayment and remission of duty,and customs appeal. The book concludes with a short overview of some of the issues which are being addressed by the Commission and customs administration in deepening the customs union, and it looks, briefly, at some of the matters which traders must bear in mind in planning theiractivities.
Categories: Law

Customs Law of the European Union

Customs Law of the European Union

This book is a highly practical work dealing with the ins and outs of European Union (EU) customs law. Cases of study, jurisprudence and comparative law support the analysis of the different legal tools.

Author: Massimo Fabio

Publisher: Kluwer Law International B.V.

ISBN: 9789041161314

Category: Law

Page: 704

View: 675

Today, global competition obliges companies dealing in international trade to modernize their procedures of delivery in order to minimize the customs burden and simplify the relation with customs authorities. Customs planning is the current option to be effective in the worldwide marketplace. However, customs officials are facing new challenges: they must ensure the smooth flow of trade while applying necessary controls on the one hand, while protecting the health and safety of the Community's citizens on the other. To achieve and maintain the correct balance between these demands, control methods are constantly evolving raising major challenges to those charged with planning and compliance. This book is a highly practical work dealing with the ins and outs of European Union (EU) customs law. Cases of study, jurisprudence and comparative law support the analysis of the different legal tools. The consolidated principles ruling the transactions within WTO Member States applied in EU law offer the readers the opportunity to understand how customs rules can be applied in any customs jurisdiction. Authored by an international tax lawyer with extensive experience enforcing EU customs law as a former member of Italy’s financial police, this handy resource is designed to help the reader stay in compliance with the laws controlling EU importing and exporting while structuring transactions in a business-friendly manner.
Categories: Law

International Trade and Customs Law of the European Union

International Trade and Customs Law of the European Union

Snyder on International Trade and Customs Law of the European Union is a clear, concise exposition of the customs and commercial policy of the EC, providing helpful commentary on practical issues arising from this policy and including an ...

Author: Francis G. Snyder

Publisher: Lexis Law Publishing (Va)

ISBN: UOM:35112202686954

Category: Custom service

Page: 650

View: 958

Snyder on International Trade and Customs Law of the European Union is a clear, concise exposition of the customs and commercial policy of the EC, providing helpful commentary on practical issues arising from this policy and including an invaluable chapter covering the provision of services.Written and presented in a clear and easy-to-use format, it gives comprehensive coverage of common commercial policy, including imports, exports, anti-dumping and specific products. The issues governing the entry of goods into the EC and the regulation of trade are of international interest. This title also deals with international agreements, EU legislation and case law and is of crucial importance not only to all commercial legal practices within the UK but also throughout Europe and worldwide. The diverse range of subject matter is of importance to a number of commercial segments. This comprehensive reference tool provides all the information likely to be needed by commercial and legal practitioners in private practice, civil servants, and business people involved in commerce and industry both in the UK and overseas.
Categories: Custom service

Remission and Repayment of Customs Duties in the EU

Remission and Repayment of Customs Duties in the EU

Remission and Repayment of Customs Duties in the EU will provide you with an authoritative analysis of this complex area of law.

Author: Maurizio Gambardella

Publisher:

ISBN: 9041147640

Category: Law

Page: 183

View: 961

Despite the fact that business representatives need to be familiar with EU customs law and that authorities face hundreds of cases of remission and repayment on a daily basis, until now there has been no book explaining how these procedures work. There is also a need for detailed knowledge of the variety of situations with regard to remission and repayment which are not covered in the legislation but in the jurisprudence of the Court of Justice of the European Union.
Categories: Law

The Trade and Customs Law of the European Union

The Trade and Customs Law of the European Union

It would appear that there is no correlation between the Community Judiciary and
Legislature in this respect, much to the ... 456/91 (OJ 1991, L.54/4 repealed and
replaced by Customs Code Arts 22-27); see Commission Regulation 2454/93, ...

Author: Dominik Lasok

Publisher: Kluwer Law International B.V.

ISBN: 9789041106889

Category: Law

Page: 470

View: 439

Rev. and extended ed. of : The customs law of the European Economic Community. 2nd ed. c1990.
Categories: Law

EU Law of Free Movement of Goods and Customs Union

EU Law of Free Movement of Goods and Customs Union

A detailed treatment of the subject, examining both the relevant legislation and the case-law of the EC Court of Justice, this work derives from a section in the looseleaf Law of the EU (Vaughan & Robertson, eds), and is made available here ...

Author: Laurence W. Gormley

Publisher: OUP Oxford

ISBN: 0199229007

Category: Law

Page: 744

View: 451

A detailed treatment of the subject, examining both the relevant legislation and the case-law of the EC Court of Justice, this work derives from a section in the looseleaf Law of the EU (Vaughan & Robertson, eds), and is made available here for the benefit of those who don't subscribe to the looseleaf.
Categories: Law

Provisions Implementing the Community Customs Code

Provisions Implementing the Community Customs Code

Position on 1.11.1994 Commission of the European Communities. SSH DOCS
EU STACKS KJE 7312 .A42 1994B 3 1822 01895 1731 EUROPEAN
COMMISSION PROVISIONS IMPLEMENTING THE COMMUNITY CUSTOMS
CODE Position ...

Author: Commission of the European Communities

Publisher:

ISBN: UCSD:31822018951731

Category: Customs administration

Page: 221

View: 228

Categories: Customs administration

Annexes to the Provisions Implementing the Community Customs Code

Annexes to the Provisions Implementing the Community Customs Code

This code is not to be used for reimportation ( see code 6 ) . First subdivision 5 :
Temporary importation . The symbols applicable are as follows : EX : declaration
for export from the customs territory of the Community ( except trade with EFTA ) ...

Author: European Commission

Publisher:

ISBN: UCSD:31822021843966

Category: Customs administration

Page: 568

View: 178

Categories: Customs administration

Customs

Customs

The EU's customs union means that all Member States are working together to ensure that goods imported into the EU circulate freely and that they are safe for people, for animals and for the environment.

Author:

Publisher:

ISBN: 9276062602

Category:

Page:

View: 457

The EU's customs union means that all Member States are working together to ensure that goods imported into the EU circulate freely and that they are safe for people, for animals and for the environment. This factsheet is part of the publication 'The European Union: What it is and what it does'.
Categories:

Enforcing European Union Law on Exports of Dual use Goods

Enforcing European Union Law on Exports of Dual use Goods

Despite the existence of the Customs Union, cooperation between the member
states is international except in matters where the Community Customs Code
requires cooperation between customs offices in member states.236 Irrespective
of ...

Author: Anna Wetter

Publisher: Oxford University Press

ISBN: 9780199548965

Category: History

Page: 168

View: 293

The report surveys the recent disclosures in Germany, the Netherlands, Sweden and the UK of cases in which actors in EU member states have drawn on European industry and technology for illegal exports of dual-use items and technology, thereby promoting the proliferation of weapons of mass destruction. Some of these offences are now being prosecuted in EU member states, with different rates of success, while others were never brought to trial.
Categories: History

Polish Customs Code

Polish Customs Code

Preface In the face of political and economic changes in Europe , it is imperative
for Poland to develop a precise regulatory framework that complies with the
standards of the European Union . The Customs Code , enacted as the Act of 9 ...

Author: Poland

Publisher:

ISBN: IND:30000061623041

Category: Customs administration

Page: 213

View: 341

Categories: Customs administration

Key Aspects of German Business Law

Key Aspects of German Business Law

One of the first steps towards its realization was the foundation of a customs
union in the year 1968. ... customs duties and to comprise them in a single
customs tariff for the trade between the European Community (EC) and third
countries.

Author: Michael Wendler

Publisher: Springer Science & Business Media

ISBN: 9783540685777

Category: Law

Page: 522

View: 418

This book presents a clear and precise overview of the key aspects of German business law. It was written by attorneys involved in the daily practice of bu- ness law in Germany and is aimed at people who wish to orient themselves quickly with the German legal system and the manner in which it impacts bu- ness purchases, establishment, operations and liquidations. The first section of the book is devoted to an explanation of the major issues to be considered in acquiring or establishing a business in Germany. The second section focuses on areas of commercial law that are important for an operating business. In comparison to the last edition four new areas (transportation law, customs regulations, insurance law and state liability law) are treated. The f- lowing sections deal with labor law as an independent part of German business law and with computer law. Furthermore, procedural law and European law are addressed. Finally, the last two sections of the book are devoted to an overview over the German tax law, which has an enormous impact on business decisions, and IP law. In all sections special attention has been paid to highlighting and explaining the differences between the German legal system and that of the United States. Nevertheless, the intention is to provide information that will prove valuable to all foreigners, particularly business men and women and lawyers advising clients with an interest in doing business in Germany.
Categories: Law

International Law Aspects of the European Union

International Law Aspects of the European Union

As a result of the Finnish and Swedish accession to the European Union , the
applicable customs legislation in the framework of the ... Does the relevant
community customs legislation , in particular the Community Customs Code , 35
limit the ...

Author: Martti Koskenniemi

Publisher: Martinus Nijhoff Publishers

ISBN: 9041104887

Category: Law

Page: 324

View: 126

The debate about the relationship between international and community law usually centres on the question of which of these two 'belongs' to the other, and how 'special' community legal order is in relation to international law. In this volume, a distinguished group of Finnish and British academics and practitioners break new ground by, instead of becoming mired in these questions, clearly examining the international law aspects of the activities of the Community and the Union. In doing so, they have elucidated points of connection and possible points of conflict. The result is a thought-provoking collection of essays which examines community law through the conceptual grid of international law, and thus enriches our understanding of the workings of both.
Categories: Law