Remission and Repayment of Customs Duties in the Eu by Maurizio Gambardella
Home > Law > Laws of specific jurisdictions > Taxation & duties law > Corporate tax > 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


     0     
5
4
3
2
1



International Edition


About the Book

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. This authoritative analysis by three leading practitioners in this complex area of law clearly describes what procedures to follow, what legislation to rely upon, and how to effectively invoke the case law on remission and repayment created by the Court of Justice. In great detail the authors explain the administrative procedure before the customs authorities and the European Commission, and also describe the possible judicial phase before national courts and the Court of Justice. They provide an overview of how the consolidated body of EU customs legislation and case law is interpreted in different EU countries, with in-depth focus on the particular remission and repayment procedures - from initial request to appeal - in three different jurisdictions. All of the following elements and much more are covered: the current regulatory framework of the EU customs system; definitions of importation and exportation under the Community Customs Code; requirements for an application of remission and repayment; difference between an appeal against the customs debt and remission and repayment; examples of error of the customs authorities; good faith of the operator; examples of good faith in the remission and repayment context; the concept of a 'special situation'; remission or repayment of duty for goods rejected by the importer as defective; preparation of the dossier by the national customs authority and its transmission to the European Commission; appeals before the General Court of the European Union and Court of Justice of the European Union; rights of defence in case of unfavourable decisions; and the role of the European Ombudsman.


Best Sellers



Product Details
  • ISBN-13: 9789041147646
  • Publisher: Kluwer Law International
  • Publisher Imprint: Kluwer Law International
  • Depth: 19
  • Language: English
  • Returnable: Y
  • Spine Width: 13 mm
  • Width: 156 mm
  • ISBN-10: 9041147640
  • Publisher Date: 20 Jun 2014
  • Binding: Hardback
  • Height: 234 mm
  • No of Pages: 208
  • Series Title: Global Trade Law
  • Weight: 521 gr


Similar Products

Add Photo
Add Photo

Customer Reviews

REVIEWS      0     
Click Here To Be The First to Review this Product
Remission and Repayment of Customs Duties in the Eu
Kluwer Law International -
Remission and Repayment of Customs Duties in the Eu
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Remission and Repayment of Customs Duties in the Eu

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Bookswagon (the "CRR Service").


    By submitting any content to Bookswagon, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Bookswagon (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Bookswagon a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Bookswagon may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Bookswagon's sole discretion. Bookswagon reserves the right to change, condense, withhold publication, remove or delete any content on Bookswagon's website that Bookswagon deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Bookswagon does not guarantee that you will have any recourse through Bookswagon to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Bookswagon reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Bookswagon, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Bookswagon, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    New Arrivals



    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!