Author: Massimo Fabio
Publisher: Kluwer Law International B.V.
ISBN: 9041161317
Category : Law
Languages : en
Pages : 692
Book Description
Today, global competition obliges companies dealing in international trade to modernize their procedures of delivery in order to minimize the customs burden and simplify the relation with customs authorities. Customs planning is the current option to be effective in the worldwide marketplace. However, customs officials are facing new challenges: they must ensure the smooth flow of trade while applying necessary controls on the one hand, while protecting the health and safety of the Community's citizens on the other. To achieve and maintain the correct balance between these demands, control methods are constantly evolving raising major challenges to those charged with planning and compliance. This book is a highly practical work dealing with the ins and outs of European Union (EU) customs law. Cases of study, jurisprudence and comparative law support the analysis of the different legal tools. The consolidated principles ruling the transactions within WTO Member States applied in EU law offer the readers the opportunity to understand how customs rules can be applied in any customs jurisdiction. Authored by an international tax lawyer with extensive experience enforcing EU customs law as a former member of Italy’s financial police, this handy resource is designed to help the reader stay in compliance with the laws controlling EU importing and exporting while structuring transactions in a business-friendly manner. “This book is a reference work in the customs law field. It deals thoroughly and practically with all the matters that a customs law practitioner would need to know. This book works well both for beginners and experts, since both will find needed information and insight in it.” EU Law Live – Book Review by Darya Budova, Senior Associate, Uría Menéndez
Customs Law of the European Union
Author: Massimo Fabio
Publisher: Kluwer Law International B.V.
ISBN: 9041161317
Category : Law
Languages : en
Pages : 692
Book Description
Today, global competition obliges companies dealing in international trade to modernize their procedures of delivery in order to minimize the customs burden and simplify the relation with customs authorities. Customs planning is the current option to be effective in the worldwide marketplace. However, customs officials are facing new challenges: they must ensure the smooth flow of trade while applying necessary controls on the one hand, while protecting the health and safety of the Community's citizens on the other. To achieve and maintain the correct balance between these demands, control methods are constantly evolving raising major challenges to those charged with planning and compliance. This book is a highly practical work dealing with the ins and outs of European Union (EU) customs law. Cases of study, jurisprudence and comparative law support the analysis of the different legal tools. The consolidated principles ruling the transactions within WTO Member States applied in EU law offer the readers the opportunity to understand how customs rules can be applied in any customs jurisdiction. Authored by an international tax lawyer with extensive experience enforcing EU customs law as a former member of Italy’s financial police, this handy resource is designed to help the reader stay in compliance with the laws controlling EU importing and exporting while structuring transactions in a business-friendly manner. “This book is a reference work in the customs law field. It deals thoroughly and practically with all the matters that a customs law practitioner would need to know. This book works well both for beginners and experts, since both will find needed information and insight in it.” EU Law Live – Book Review by Darya Budova, Senior Associate, Uría Menéndez
Publisher: Kluwer Law International B.V.
ISBN: 9041161317
Category : Law
Languages : en
Pages : 692
Book Description
Today, global competition obliges companies dealing in international trade to modernize their procedures of delivery in order to minimize the customs burden and simplify the relation with customs authorities. Customs planning is the current option to be effective in the worldwide marketplace. However, customs officials are facing new challenges: they must ensure the smooth flow of trade while applying necessary controls on the one hand, while protecting the health and safety of the Community's citizens on the other. To achieve and maintain the correct balance between these demands, control methods are constantly evolving raising major challenges to those charged with planning and compliance. This book is a highly practical work dealing with the ins and outs of European Union (EU) customs law. Cases of study, jurisprudence and comparative law support the analysis of the different legal tools. The consolidated principles ruling the transactions within WTO Member States applied in EU law offer the readers the opportunity to understand how customs rules can be applied in any customs jurisdiction. Authored by an international tax lawyer with extensive experience enforcing EU customs law as a former member of Italy’s financial police, this handy resource is designed to help the reader stay in compliance with the laws controlling EU importing and exporting while structuring transactions in a business-friendly manner. “This book is a reference work in the customs law field. It deals thoroughly and practically with all the matters that a customs law practitioner would need to know. This book works well both for beginners and experts, since both will find needed information and insight in it.” EU Law Live – Book Review by Darya Budova, Senior Associate, Uría Menéndez
European Union Customs Code
Author: Tom Walsh
Publisher: Kluwer Law International
ISBN: 9789041152329
Category : Law
Languages : en
Pages : 0
Book Description
The author of this book believes that identifiable and immutable principles of taxation and administration are at the heart of customs procedures and practices, and that they determine the broad framework of customs legislation. Based on this, he explains how these principles are enshrined in European customs law, and how they work in practice. He takes into account the full spectrum of laws interwoven with EU customs law, including EU treaty provisions, European Court of Justice (ECJ) case law, international conventions, and national laws - both constitutional and criminal, along with authoritative commentaries from other experts. The work covers every practical topic and issue stemming from the EU's Community Customs Code (CCC). Its comprehensive coverage includes: import and export procedures, authorised economic operators, customs valuation rules, customs classification rules, preferential tariff treatment, free zone and customs warehousing facilities, inward and outward processing and processing under customs control, legal structure of the Common Customs Tariff, reliefs from import and export duties, incurrence of customs debt and persons liable, customs decisions and appeal procedure, and jurisprudence of the ECJ governing the CCC.
Publisher: Kluwer Law International
ISBN: 9789041152329
Category : Law
Languages : en
Pages : 0
Book Description
The author of this book believes that identifiable and immutable principles of taxation and administration are at the heart of customs procedures and practices, and that they determine the broad framework of customs legislation. Based on this, he explains how these principles are enshrined in European customs law, and how they work in practice. He takes into account the full spectrum of laws interwoven with EU customs law, including EU treaty provisions, European Court of Justice (ECJ) case law, international conventions, and national laws - both constitutional and criminal, along with authoritative commentaries from other experts. The work covers every practical topic and issue stemming from the EU's Community Customs Code (CCC). Its comprehensive coverage includes: import and export procedures, authorised economic operators, customs valuation rules, customs classification rules, preferential tariff treatment, free zone and customs warehousing facilities, inward and outward processing and processing under customs control, legal structure of the Common Customs Tariff, reliefs from import and export duties, incurrence of customs debt and persons liable, customs decisions and appeal procedure, and jurisprudence of the ECJ governing the CCC.
EU Customs Law
Author: Timothy Lyons
Publisher: Oxford University Press
ISBN: 0191086738
Category : Law
Languages : en
Pages : 705
Book Description
The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in Member States. This volume also includes commentary on the Modernized Community Customs Code and Implementing Regulation and increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty, such as security of goods and post 9/11 developments generally, the history of customs unions and their implications for governments, non-EU customs unions to which EU law is relevant, and the inter-relation between customs duty and direct tax.
Publisher: Oxford University Press
ISBN: 0191086738
Category : Law
Languages : en
Pages : 705
Book Description
The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in Member States. This volume also includes commentary on the Modernized Community Customs Code and Implementing Regulation and increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty, such as security of goods and post 9/11 developments generally, the history of customs unions and their implications for governments, non-EU customs unions to which EU law is relevant, and the inter-relation between customs duty and direct tax.
EU Law of Free Movement of Goods and Customs Union
Author: Laurence W. Gormley
Publisher: OUP Oxford
ISBN: 9780199229000
Category : Law
Languages : en
Pages : 0
Book Description
A detailed treatment of the subject, examining both the relevant legislation and the case-law of the EC Court of Justice, this work derives from a section in the looseleaf Law of the EU (Vaughan & Robertson, eds), and is made available here for the benefit of those who don't subscribe to the looseleaf.
Publisher: OUP Oxford
ISBN: 9780199229000
Category : Law
Languages : en
Pages : 0
Book Description
A detailed treatment of the subject, examining both the relevant legislation and the case-law of the EC Court of Justice, this work derives from a section in the looseleaf Law of the EU (Vaughan & Robertson, eds), and is made available here for the benefit of those who don't subscribe to the looseleaf.
EU Anti-dumping and Other Trade Defence Instruments
Author: Ivo Van Bael
Publisher: Kluwer Law International B.V.
ISBN: 9041131175
Category : Law
Languages : en
Pages : 1396
Book Description
The authors [of this fifth edition] from the firm "Van Bael & Bellis" cover every issue likely to arise in any trade defence matter, including all of the following and more : determining the dumping and injury margins ; determining the subsidy margin ; determining the causal link between dumping or subsidy and injury ; determining if 'Union interest calls for intervention ; differences between anti-dumping and anti-subsidy legislation ; procedural rules applicable to complaints, initiation of proceedings, investigations, protective measures, reviews, and refunds; conditions for accepting an undertaking; measures that may be taken to prevent circumvention of anti-dumping measures ; rules for the determination of permissible adjustments ; rules governing the standing of various interested parties before the European Courts ; rules and procedure applicable to non-market economy countries ; special rules on products originating in a developing country ; allocation and administration of quantitative quotas ; surveillance measures ; and whether and to what extent safeguard measures are subject to judicial review.
Publisher: Kluwer Law International B.V.
ISBN: 9041131175
Category : Law
Languages : en
Pages : 1396
Book Description
The authors [of this fifth edition] from the firm "Van Bael & Bellis" cover every issue likely to arise in any trade defence matter, including all of the following and more : determining the dumping and injury margins ; determining the subsidy margin ; determining the causal link between dumping or subsidy and injury ; determining if 'Union interest calls for intervention ; differences between anti-dumping and anti-subsidy legislation ; procedural rules applicable to complaints, initiation of proceedings, investigations, protective measures, reviews, and refunds; conditions for accepting an undertaking; measures that may be taken to prevent circumvention of anti-dumping measures ; rules for the determination of permissible adjustments ; rules governing the standing of various interested parties before the European Courts ; rules and procedure applicable to non-market economy countries ; special rules on products originating in a developing country ; allocation and administration of quantitative quotas ; surveillance measures ; and whether and to what extent safeguard measures are subject to judicial review.
Procedural Rules in Tax Law in the Context of European Union and Domestic Law
Author: Michael Lang
Publisher: Kluwer Law International B.V.
ISBN: 9041142487
Category : Law
Languages : en
Pages : 754
Book Description
This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.
Publisher: Kluwer Law International B.V.
ISBN: 9041142487
Category : Law
Languages : en
Pages : 754
Book Description
This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.
EU Law of the Overseas
Author: Dimitry Kochenov
Publisher: Kluwer Law International B.V.
ISBN: 9041142738
Category : Law
Languages : en
Pages : 569
Book Description
Millions of British, Dutch, French, Danish, Spanish, and Portuguese nationals permanently reside in the overseas parts of their Member States. These people, like the companies registered in such territories, often find it virtually impossible to determine what law applies when legal decisions are required. Although Article 52(1) of the EU Treaty clearly states that EU law applies in the territory of all the Member States, most Member State territories lying outside of Europe provide examples of legal arrangements deviating from this rule. This book, for the first time in English, gathers these deviations into a complex system of rules that the editor calls the ‘EU law of the Overseas’. Member States’ territories lying far away from the European continent either do not fall within the scope of EU law entirely, or are subject to EU law with serious derogations. A huge gap thus exists between the application of EU law in Europe and in the overseas parts of the Member States, which has not been explored in the English language literature until now. This collection of essays sets out to correct this by examining the principles of Union law applicable to such territories, placing them in the general context of the development of European integration. Among the key legal issues discussed are the following: internal market outside of Europe; the protection of minority cultures; EU citizenship in the overseas countries and territories of the EU; Article 349 TFEU as a source of derogations; The implications of Part IV TFEU for the overseas acquis; participatory methods of reappraisal of the relationship between the EU and the overseas; implications for the formation of strategic alliances; voting in European elections; what matters may be referred by courts and tribunals in overseas countries and territories; application of the acquis to the parts of the Member States not controlled by the government or excluded from ratione loci of EU law; interplay of the Treaty provisions and secondary legislation in the overseas; customs union; wholly internal situations; free movement of capital and direct investments in companies; the euro area outside of Europe; duty of loyal cooperation in the domain of EU external action; territorial application of EU criminal law; and territorial application of human rights treaties. Twenty-two leading experts bring their well-informed perspectives to this under-researched but important subject in which, although rules abound and every opportunity to introduce clarity into the picture seems to be present, the situation is far from clear. The book will be welcomed by serious scholars of European Union law and by public international lawyers, as well as by policy-makers and legal practitioners.
Publisher: Kluwer Law International B.V.
ISBN: 9041142738
Category : Law
Languages : en
Pages : 569
Book Description
Millions of British, Dutch, French, Danish, Spanish, and Portuguese nationals permanently reside in the overseas parts of their Member States. These people, like the companies registered in such territories, often find it virtually impossible to determine what law applies when legal decisions are required. Although Article 52(1) of the EU Treaty clearly states that EU law applies in the territory of all the Member States, most Member State territories lying outside of Europe provide examples of legal arrangements deviating from this rule. This book, for the first time in English, gathers these deviations into a complex system of rules that the editor calls the ‘EU law of the Overseas’. Member States’ territories lying far away from the European continent either do not fall within the scope of EU law entirely, or are subject to EU law with serious derogations. A huge gap thus exists between the application of EU law in Europe and in the overseas parts of the Member States, which has not been explored in the English language literature until now. This collection of essays sets out to correct this by examining the principles of Union law applicable to such territories, placing them in the general context of the development of European integration. Among the key legal issues discussed are the following: internal market outside of Europe; the protection of minority cultures; EU citizenship in the overseas countries and territories of the EU; Article 349 TFEU as a source of derogations; The implications of Part IV TFEU for the overseas acquis; participatory methods of reappraisal of the relationship between the EU and the overseas; implications for the formation of strategic alliances; voting in European elections; what matters may be referred by courts and tribunals in overseas countries and territories; application of the acquis to the parts of the Member States not controlled by the government or excluded from ratione loci of EU law; interplay of the Treaty provisions and secondary legislation in the overseas; customs union; wholly internal situations; free movement of capital and direct investments in companies; the euro area outside of Europe; duty of loyal cooperation in the domain of EU external action; territorial application of EU criminal law; and territorial application of human rights treaties. Twenty-two leading experts bring their well-informed perspectives to this under-researched but important subject in which, although rules abound and every opportunity to introduce clarity into the picture seems to be present, the situation is far from clear. The book will be welcomed by serious scholars of European Union law and by public international lawyers, as well as by policy-makers and legal practitioners.
European Tax Law
Author: Ben Terra
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 400
Book Description
Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. It provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; and the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 400
Book Description
Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. It provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; and the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.
Marking of Country of Origin on U.S. Imports
Author:
Publisher:
ISBN:
Category : Foreign trade regulation
Languages : en
Pages : 16
Book Description
Publisher:
ISBN:
Category : Foreign trade regulation
Languages : en
Pages : 16
Book Description
European Union Law for International Business
Author: Bernard Bishop
Publisher: Cambridge University Press
ISBN: 113948091X
Category : Law
Languages : en
Pages : 262
Book Description
Written specifically for exporters and those without legal training, this book is an introduction to the business laws of the European Union that need to be understood by those operating outside the EU. It is a practical guide to the regulatory and procedural issues that exporters and businesses need to be aware of. While providing an overview of how the EU operates as a governing body, the book addresses the key matters that exporters will face during their business transactions. Topics covered include: • Direct export transactions to the EU • Exporting via an agent or distributor • Customs laws and procedures • Resolving international business disputes • How to establish a permanent business presence within the EU The book uses case studies to illustrate how these transaction types can be applied to real world business dealings. It is an essential resource for anyone involved in international business with customers in the European Union.
Publisher: Cambridge University Press
ISBN: 113948091X
Category : Law
Languages : en
Pages : 262
Book Description
Written specifically for exporters and those without legal training, this book is an introduction to the business laws of the European Union that need to be understood by those operating outside the EU. It is a practical guide to the regulatory and procedural issues that exporters and businesses need to be aware of. While providing an overview of how the EU operates as a governing body, the book addresses the key matters that exporters will face during their business transactions. Topics covered include: • Direct export transactions to the EU • Exporting via an agent or distributor • Customs laws and procedures • Resolving international business disputes • How to establish a permanent business presence within the EU The book uses case studies to illustrate how these transaction types can be applied to real world business dealings. It is an essential resource for anyone involved in international business with customers in the European Union.