Community Customs Law A Guide To The Customs Rules On Trade Between The Enlarged European Union And Third Countries
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Community Customs Law:A Guide to the Customs Rules on Trade Between the (Enlarged) European Union and Third Countries by Ben Terra Pdf
This reference book contains a detailed description of the rules in force, referring to case law, preparatory texts, commentaries and memoranda. The basis of the book is formed by the Community Customs Code. Articles of the Code and the implementing provisions are discussed in an integrated manner. This guide not only deals with customs rules and the payment of import or export duties, but also discusses the consequences for VAT purposes of the various customs-approved treatment or uses.
Guide to Community Customs Legislation by Michael Lux Pdf
The customs union is an essential element of the European Community's single market with its four basic freedoms: free circulation of goods, persons, services and capital. This single market with currently 370 million consumers is the largest in the industrialised world. The single market with no internal barriers and common rules for trade with the outside world is the catalyst for economic integration within the Community as well as for the liberalisation and promotion of world trade. Customs policy and legislation are one of the cornerstones of the single market, as well as the Community's trade, development and agricultural policy. They are furthermore linked to the collection of VAT and excise duties at importation and the relief from such taxes at exportation. Globalisation of international trade, e-commerce and the forthcoming enlargement of the Community increase the need for information on customs rules. This book contains 19 well-structured chapters with summaries, illustrative examples, law tables, rulings of the European Courts, case studies, as well as a glossary of customs terms so that it can be used both as a study tool and as a reference book for all aspects of customs legislation. It is an indispensable and reliable tool for all who require clear, comprehensive and up to date information in this field, and includes a wealth of detail for all those involved in international trade issues, such as importers and exporters, customs agents, customs officials, lawyers, consultants and trade federations.
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. 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, European Court of Justice (ECJ) case law, international conventions, and national laws - both constitutional and criminal, along with authoritative commentaries from other experts. The work covers every practical topic and issue stemming from the EU's Community Customs Code (CCC). 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, reliefs from import and export duties, incurrence of customs debt and persons liable, customs decisions and appeal procedure, and jurisprudence of the ECJ governing the CCC.
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.
Value Added Tax and Direct Taxation by Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker Pdf
This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Guide to United States Customs and Trade Laws by Leslie Alan Glick Pdf
This book is a comprehensive yet concise handbook for exporters to the United States. It explains in one easy-to-read text, the ABC's of U.S. customs laws and related import trade laws. No exporter or counsel can afford to be without this handy guide. The growing complexity of U.S. customs laws, the pending conversion to the harmonized code as well as certain pending court cases and legislation make this book essential for exporting firms and their counsels wishing to avoid costly customs problems.
Community Customs Law:A Guide to the Customs Rules on Trade Between the (Enlarged) European Union and Third Countries by Ben Terra Pdf
This reference book contains a detailed description of the rules in force, referring to case law, preparatory texts, commentaries and memoranda. The basis of the book is formed by the Community Customs Code. Articles of the Code and the implementing provisions are discussed in an integrated manner. This guide not only deals with customs rules and the payment of import or export duties, but also discusses the consequences for VAT purposes of the various customs-approved treatment or uses.
The Customs Code of the European Union by Tom Walsh,Damian McCarthy Pdf
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 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."
The Enlargement of the European Union by Ine Lejeune,Walter van Denberghe Pdf
The Enlargement of the European Union: A Guide for the Entrepreneur is a practical reference book for business and financial investors looking at changes and opportunities arising from the expansion of Europe. It provides coverage of all the important issues for business and financial communities, setting out a framework for senior management to checklist their own situations and take advantage of a market that contains 450 million customers.
Importing Into the United States by U. S. Customs and Border Protection Pdf
Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.
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 Modernized Community Customs Code and Implementing Regulation 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.
