The Resource Reflections on the overextension of the extended recovery period for customs duties

Reflections on the overextension of the extended recovery period for customs duties

Label
Reflections on the overextension of the extended recovery period for customs duties
Title
Reflections on the overextension of the extended recovery period for customs duties
Creator
Subject
Language
eng
Summary
In this article, the authors critically examine and compare the Netherlands approach to the application of article 103(2) of the Union Customs Code, which allows EU Member States to extend the recovery period for customs debts in relation to acts that could give rise to criminal court proceedings
Citation source
In: European taxation. - Amsterdam. - Vol. 62 (2022), no. 7 ; p. 283-289
http://library.link/vocab/creatorName
  • El Bojaddaini, Y
  • Luijt, T. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Union Customs Code
  • customs duty
  • recovery of tax
  • criminal law
  • ECJ case law
  • case law
  • good faith
Label
Reflections on the overextension of the extended recovery period for customs duties
Instantiates
Publication
Label
Reflections on the overextension of the extended recovery period for customs duties
Publication

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