The Resource Customs law violations and penalties in Europe : where do we stand after fifty years of Customs Union?

Customs law violations and penalties in Europe : where do we stand after fifty years of Customs Union?

Label
Customs law violations and penalties in Europe : where do we stand after fifty years of Customs Union?
Title
Customs law violations and penalties in Europe : where do we stand after fifty years of Customs Union?
Creator
Subject
Language
eng
Summary
This article discusses the harmonization of Customs Union in EU. Although customs law is uniform across the EU, there is a paradox concerning its sanctioning system: the twenty-eight Member States can currently use their own discretion to assess penalties for violations according to their national law, which has led to inconsistency in how rule-breakers are treated in different countries. The author holds that this requires an update of the question of customs penalties, briefly referring to previous attempts of harmonization, taking into account recent developments in the institutional and legislative context. The main features of the EU proposal on the approximation of customs penalties and the harmonization of customs infringements within a common EU framework as well as the reaction of the European Parliament and Council and relevant legislation emerging from other policies are presented in this article
Citation source
In: Global trade and customs journal. - Alphen aan den Rijn. - Vol. 13 (2018), no. 7-8 ; p. 274-280
http://library.link/vocab/creatorName
Anaboli, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • customs union
  • customs law
  • harmonization of tax
  • penalties
  • EU law
Label
Customs law violations and penalties in Europe : where do we stand after fifty years of Customs Union?
Instantiates
Publication
Label
Customs law violations and penalties in Europe : where do we stand after fifty years of Customs Union?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...