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
Resource Information
The item Reflections on the overextension of the extended recovery period for customs duties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Reflections on the overextension of the extended recovery period for customs duties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Reflections on the overextension of the extended recovery period for customs duties
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Reflections-on-the-overextension-of-the-extended/7R0OYc66qqo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Reflections-on-the-overextension-of-the-extended/7R0OYc66qqo/">Reflections on the overextension of the extended recovery period for customs duties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Reflections-on-the-overextension-of-the-extended/7R0OYc66qqo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Reflections-on-the-overextension-of-the-extended/7R0OYc66qqo/">Reflections on the overextension of the extended recovery period for customs duties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
