Reflections on the overextension of the extended recovery period for customs duties
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The work Reflections on the overextension of the extended recovery period for customs duties represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Reflections on the overextension of the extended recovery period for customs duties
Resource Information
The work Reflections on the overextension of the extended recovery period for customs duties represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Reflections on the overextension of the extended recovery period for customs dutiesWork of
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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/resource/OHRwPekdwSs/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/OHRwPekdwSs/">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>
