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Compliance fur Zoll und Außenhandel

Compliance fur Zoll und Außenhandel


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About the Book

Durch den globalisierten Welthandel steigen die Komplexitat und Dynamik internationaler Geschaftsbeziehungen rapide an. In diesem Zuge mussen Sie als im- oder exportierendes Unternehmen - ebenso wie als in diesem Aufgabenfeld tatiger Dienstleister (Spediteur, Lagerhalter, Zolldeklarant) - eine schwer zu uberschauende Anzahl an nationalen, europaischen sowie internationalen Rechtsvorschriften im Bereich des Zoll-, Außenwirtschafts-, Praferenz- und Steuerrecht kennen und beachten. Durch die immer strenger werdende Gesetzgebung und engmaschige Kontrollmaßnahmen der Zollbehorden (Risikomanagement, Betriebsprufungen, Monitoring von Bewilligungen) werden Unregelmaßigkeiten und Verfehlungen konsequent aufgedeckt und entsprechend sanktioniert (Nacherhebung von Abgaben, Entzug von Bewilligungen, Einleitung von Strafverfahren). Fur Unternehmen, Dienstleister, Geschaftsfuhrer/ Vorstande, Abteilungsleiter, Zollbeauftragte - und nicht zuletzt in der Sachbearbeitung - stellt sich dabei die drangende Frage, wie die Rechtsvorschriften systematisch eingehalten, und bei Verstoßen Reputationsverluste und Haftungsanspruche vermieden werden konnen. Gleichzeitig bieten sich gerade im internationalen Handel auch zahlreiche Chancen fur Gestaltungsmoglichkeiten und Einsparungen (Steuern und Abgaben entlang der gesamten Liefer- und Distributionskette), deren Identifizierung und Nutzung im globalen Wettbewerb entscheidende Bedeutung zukommt. Das Buch liefert Ihnen das notige Wissen und Handwerkszeug um ein wirksames, nachhaltiges, aber auch angemessenes Compliance-Management-System fur Ihre Organisation entwickeln und implementieren zu konnen. In der 2. Auflage sind die Anderungen durch den Unionszollkodex und im Bereich der zollrechtlichen Bewilligungen (AEO), den Freihandelsabkommen mit Japan und Kanada (REX), ebenso wie die Fortentwicklung der Compliance-Management-Systeme im Bereich der Exportkontrolle durch Empfehlungen der EU (2019/1318) zu internen Compliance-Programmen fur die Kontrolle des Handels mit Dual-Use-Gutern berucksichtigt. Dr. Michael Jung hat langjahrige Praxiserfahrung in der Zollverwaltung (Bewilligung, Prufung, Zoll, AEO, Außenwirtschaftsrecht) und ist Autor zahlreicher Publikationen (u.a. ZfZ, AW-Prax). Daruber hinaus widmet er sich in wissenschaftlichen Forschungsprojekten der Entwicklung von Compliance-Management-Systemen und deren Implementierung in betriebliche Infrastrukturen.


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Product Details
  • ISBN-13: 9783846211298
  • Publisher: Na
  • Height: 244 mm
  • Weight: 20 gr
  • ISBN-10: 384621129X
  • Binding: Paperback
  • Language: German
  • Width: 520 mm


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