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
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.
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
Category: Business & Economics
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.
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
Category: Customs administration
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.
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
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.
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
Author: Kathrin Limbach
Publisher: Bloomsbury Publishing
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.
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
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.
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.
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.
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)
Category: Custom service
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.
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
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.
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.
Rev. and extended ed. of : The customs law of the European Economic Community. 2nd ed. c1990.
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
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.
Author: Commission of the European CommunitiesPublish On: 1994
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 ...
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 ) ...
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.
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'.
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
Author: Anna Wetter
Publisher: Oxford University Press
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.
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 ...
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
Author: Michael Wendler
Publisher: Springer Science & Business Media
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.
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
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.