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European Union Customs Code

Gebonden Engels 2015 9789041152329
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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.


Trefwoorden:Europees recht
Aantal pagina's:1184
Jongbloed:Europees recht


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        European Union Customs Code