Regulation Of The European Parliament And Of The Council Laying Down The Community Customs Codemodernized Customs Code

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EU Customs Law

Author : Timothy Lyons
Publisher : Oxford University Press
ISBN 13 : 0191086738
Total Pages : 705 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis EU Customs Law by : Timothy Lyons

Download or read book EU Customs Law written by Timothy Lyons and published by Oxford University Press. This book was released on 2018-06-18 with total page 705 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

From Single Market to Economic Union: Essays in Memory of John A. Usher

Author : Niamh Nic Shuibhne
Publisher : OUP Oxford
ISBN 13 : 0191635901
Total Pages : 472 pages
Book Rating : 4.1/5 (916 download)

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Book Synopsis From Single Market to Economic Union: Essays in Memory of John A. Usher by : Niamh Nic Shuibhne

Download or read book From Single Market to Economic Union: Essays in Memory of John A. Usher written by Niamh Nic Shuibhne and published by OUP Oxford. This book was released on 2012-06-14 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: The path from single market to economic union is a continuing, and controversial, story; raising questions about the present and future regulation, structures, and purpose of economic union within the broader objectives of the EU legal and political order. This collection focuses on the evolution and regulation of the EU as an economic union, in tribute to the scholarship of the late Professor John A Usher. The process of treaty reform within the EU has now reached fruition and attention is being re-focused on substantive aspects of EU law and policy. The essays in the collection consider the EU internal market in its broadest sense: the fundamental free movement provisions remain at the core, but the concept of the transnational market must also accommodate competing interests to which the EU is committed but the implications of which can nonetheless distort, and thus need to be carefully balanced within, the basic free trade framework (for example, intellectual property rights and the protection of innovation, and also the implementation of social policy objectives). The collection also situates the market in its broader politico-economic context. The global economic climate remains precarious and questions about optimal financial and fiscal regulation, and monetary stability, remain critically significant, especially in a transnational context given the degree of inter-dependency generated by the EU integration project. The essays in the collection offer in-depth reflections on different 'parts' of this evolving transnational economic union, linked together as a whole by cross-cutting thematic concerns about competence and regulation, and about where and how the economic law of the EU fits within the broader integration narrative. Together, these different elements of the proposed collection demonstrate the different facets of EU economic law and its regulation; and this approach, in turn, reflects the extraordinary breadth of John Usher's remarkable contribution to scholarship.

Tax Compliance and Risk Management

Author : Piotr Karwat
Publisher : Taylor & Francis
ISBN 13 : 1003801587
Total Pages : 262 pages
Book Rating : 4.0/5 (38 download)

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Book Synopsis Tax Compliance and Risk Management by : Piotr Karwat

Download or read book Tax Compliance and Risk Management written by Piotr Karwat and published by Taylor & Francis. This book was released on 2023-11-23 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation’s tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance.

Adopting a Harmonized Regional Approach to Customs Regulation for the Tripartite Free Trade Agreement

Author : Vimbai Lisa Michelle Jana
Publisher : Anchor Academic Publishing
ISBN 13 : 3960671903
Total Pages : 113 pages
Book Rating : 4.9/5 (66 download)

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Book Synopsis Adopting a Harmonized Regional Approach to Customs Regulation for the Tripartite Free Trade Agreement by : Vimbai Lisa Michelle Jana

Download or read book Adopting a Harmonized Regional Approach to Customs Regulation for the Tripartite Free Trade Agreement written by Vimbai Lisa Michelle Jana and published by Anchor Academic Publishing. This book was released on 2017-11-01 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: The three regional economic communities (RECs) in Eastern and Southern Africa are the Common Market for Eastern and Southern Africa (COMESA), the East African Community (EAC) and the Southern African Development Community (SADC). Together, they have recognised the need to work towards regional cooperation aimed at the eventual creation of a single regional economic community or Tripartite Free Trade Agreement (TFTA). This will replace the existent RECs in Eastern and Southern Africa to which the member states of these two regions have multiple membership. The TFTA region comprises a total of 27 member states which have a combined population of 527 million people and a combined gross domestic product (GDP) of USD 624 billion. These statistics translate into a potential regional economic powerhouse for Eastern and Southern Africa. One of the major goals of the TFTA is to harmonise trade arrangements among the three RECs, improve the movement of goods and persons within the single integrated region, facilitate the joint implementation of regional infrastructure projects and enhance co-operation of member states. This is a laudable initiative by the member states of the three RECs and it is recognised that regional integration is the first step towards integration into a multilateral trading system. For the TFTA member states, it is crucial that there is an awareness to move towards a review of domestic customs legislation and policy and to develop regional, supranational legislation and regulations in order to gain a stronger competitive edge in the global market. This study shies away from proposing a „quick fix? or „instant benefit? to the harmonisation of TFTA member states customs legislative frameworks and policies and the development of a single automated, interoperable electronic customs system. Rather, it places its focus on long-term sustainable benefits which will be realised over time. The harmonisation of TFTA member state customs legislative policies and the resultant Information and Communications Technology (ICT) reforms to the customs processes of the TFTA member states, though not immediate or short-term, will strategically position the region to conduct business in an increasingly volume driven, fast paced, electronic global economy.

Legitimizing European Criminal Law

Author : Merita Kettunen
Publisher : Springer Nature
ISBN 13 : 3030161749
Total Pages : 287 pages
Book Rating : 4.0/5 (31 download)

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Book Synopsis Legitimizing European Criminal Law by : Merita Kettunen

Download or read book Legitimizing European Criminal Law written by Merita Kettunen and published by Springer Nature. This book was released on 2019-11-08 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book examines how and according to which principles the enactment of European criminal legislation is legitimate. The approach adopted here focuses on the constitutionalization of criminal law (i.e., the growing importance of constitutional elements of the EU legal order and the ECHR regime within criminal law). Further, it shows how and why criminal law has a unique nature, and why it should not be equated with other fields of EU law.The book explains the basic research questions and methodologies, before turning to the nature of criminal law at the level of national law, and addressing the different levels of justification for criminal law. Further, it examines the most prominent features of European criminal law and the difference between general EU law and EU criminal law, as well as the theoretical ideals for European constitutional structures and criminal law. Examples of how the law in practice might not always be in keeping with these normative ideals serve to round out the coverage.

Regulation (EU) NO 608/2013 Concerning Customs Enforcement Of Intellectual Property Rights

Author : Olivier Vrins
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403514981
Total Pages : 268 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Regulation (EU) NO 608/2013 Concerning Customs Enforcement Of Intellectual Property Rights by : Olivier Vrins

Download or read book Regulation (EU) NO 608/2013 Concerning Customs Enforcement Of Intellectual Property Rights written by Olivier Vrins and published by Kluwer Law International B.V.. This book was released on 2024-04-17 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derived from the renowned multi-volume International Encyclopaedia of Laws, this monograph provides a survey and analysis of the rules concerning Regulation (EU) No 608/2013 Concerning Customs Enforcement of Intellectual Property Rights. It covers every type of intellectual property right in depth – copyright and neighbouring rights, patents, utility models, trademarks, trade names, industrial designs, plant variety protection, chip protection, trade secrets, and confidential information. Particular attention is paid throughout to recent developments and trends. The analysis approaches each right in terms of its sources in law and in legislation, and proceeds to such legal issues as subject matter of protection, conditions of protection, ownership, transfer of rights, licences, scope of exclusive rights, limitations, exemptions, duration of protection, infringement, available remedies, and overlapping with other intellectual property rights. The book provides a clear overview of intellectual property legislation and policy, and at the same time offers practical guidance on which sound preliminary decisions may be based. Lawyers representing parties with interests in Regulation (EU) No 608/2013 Concerning Customs Enforcement of Intellectual Property Rights will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative intellectual property law.

Legitimate expectations in Luxembourg tax law

Author : Fatima Chaouche
Publisher : Éditions Larcier
ISBN 13 : 280791666X
Total Pages : 489 pages
Book Rating : 4.8/5 (79 download)

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Book Synopsis Legitimate expectations in Luxembourg tax law by : Fatima Chaouche

Download or read book Legitimate expectations in Luxembourg tax law written by Fatima Chaouche and published by Éditions Larcier. This book was released on 2019-06-25 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).

Procedural Rules in Tax Law in the Context of European Union and Domestic Law

Author : Michael Lang
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041133763
Total Pages : 754 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Procedural Rules in Tax Law in the Context of European Union and Domestic Law by : Michael Lang

Download or read book Procedural Rules in Tax Law in the Context of European Union and Domestic Law written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera, Universita Internazionale di Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfield College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America. This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. European Union law barely deals with procedural questions even though they are essential for proper implementation of European Union law. The European Court of Justice has developed procedural principles in its rulings which also affect proceedings before national authorities. This is due to the fact that the principle of procedural autonomy of the Member States finds its limits where European Union law might be infringed. Therefore, domestic procedural principles and rules of the EU countries need to be interpreted in the context of European Union law requirements. 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.

Knowledge-Based and Intelligent Information and Engineering Systems

Author : Rossitza Setchi
Publisher : Springer Science & Business Media
ISBN 13 : 3642153860
Total Pages : 719 pages
Book Rating : 4.6/5 (421 download)

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Book Synopsis Knowledge-Based and Intelligent Information and Engineering Systems by : Rossitza Setchi

Download or read book Knowledge-Based and Intelligent Information and Engineering Systems written by Rossitza Setchi and published by Springer Science & Business Media. This book was released on 2010-08-30 with total page 719 pages. Available in PDF, EPUB and Kindle. Book excerpt: The four-volume set LNAI 6276--6279 constitutes the refereed proceedings of the 14th International Conference on Knowledge-Based Intelligent Information and Engineering Systems, KES 2010, held in Cardiff, UK, in September 2010. The 272 revised papers presented were carefully reviewed and selected from 360 submissions. They present the results of high-quality research on a broad range of intelligent systems topics.

Managing Economies, Trade and International Business

Author : A. O'Connor
Publisher : Springer
ISBN 13 : 0230274013
Total Pages : 420 pages
Book Rating : 4.2/5 (32 download)

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Book Synopsis Managing Economies, Trade and International Business by : A. O'Connor

Download or read book Managing Economies, Trade and International Business written by A. O'Connor and published by Springer. This book was released on 2009-12-09 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: A multidisciplinary and transversal study of issues for governments, regulatory authorities and international business. Written for academics and professionals alike it explores the main themes of economic growth and sustainable development; trade, law and regulation, and competitive and managerial issues for international firms.

The Evolving EU Counter-terrorism Legal Framework

Author : Maria O'Neill
Publisher : Routledge
ISBN 13 : 1136493832
Total Pages : 388 pages
Book Rating : 4.1/5 (364 download)

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Book Synopsis The Evolving EU Counter-terrorism Legal Framework by : Maria O'Neill

Download or read book The Evolving EU Counter-terrorism Legal Framework written by Maria O'Neill and published by Routledge. This book was released on 2011-12-14 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the coming into force of the Lisbon Treaty in 2009, and the contemporaneous publication of the Stockholm Programme, the area of freedom, security and justice has obtained a more secure legal basis within the EU treaty framework and now has a coherent policy programme set out for its development. A key aspect in the area of freedom, security and justice are the EU’s provisions dealing with counter-terrorism. This book examines the rapidly emerging area of EU law and policy on counter-terrorism, addressing these twin disciplines from both a theoretical and practical perspective. The Evolving EU Counter-Terrorism Legal Framework is the first comprehensive exposition of EU anti-terrorism law, bringing together laws and policies on terrorism from across the three distinct EU pillars, as well as exploring the legal framework for EU external relations in counter-terrorism. In focusing on this challenging area of EU legal policy which is presently under construction, the book brings greater clarity and critical analysis to the existing legal framework currently in place. In addition to considering the current legal circumstances, Maria O'Neill goes on to highlight potential difficulties which may occur in the future and suggests possible avenues for development of counter-terrorism provisions.

Specialized Administrative Law of the European Union

Author : Herwig Hofmann
Publisher :
ISBN 13 : 019878743X
Total Pages : 785 pages
Book Rating : 4.1/5 (987 download)

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Book Synopsis Specialized Administrative Law of the European Union by : Herwig Hofmann

Download or read book Specialized Administrative Law of the European Union written by Herwig Hofmann and published by . This book was released on 2018 with total page 785 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited collection would offer a companion volume to the volume co-authored by the same team, 'Administrative Law and Policy of the European Union', clarifying and examining the administrative law applicable to different sectors of EU Law.

EU Law on Indications of Geographical Origin

Author : Vadim Mantrov
Publisher : Springer
ISBN 13 : 3319056905
Total Pages : 385 pages
Book Rating : 4.3/5 (19 download)

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Book Synopsis EU Law on Indications of Geographical Origin by : Vadim Mantrov

Download or read book EU Law on Indications of Geographical Origin written by Vadim Mantrov and published by Springer. This book was released on 2014-07-03 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present book examines both theoretical and practical aspects of the law on indications of geographical origin (IGOs) within the framework of European Union (EU) law, pursuing four distinct yet mutually related aims. First, it discusses theoretical issues of the law on IGOs including its historical foundations, terminology, principles of regulation, legal subjectivity, protection models and loss of protection. Second, it covers the EU law on IGOs from a systematic point of view. Particularly, the systematic review of the EU law on IGOs includes an in-depth analysis of and commentary on the relevant and applicable regulations. Third, it examines current legislative initiatives and further development options for the EU law on IGOs. Finally, it reveals the interrelation of the EU law on one hand and the national laws of EU Member States on the other with regard to IGOs, focusing on harmonized and non-harmonized areas of law.

International Taxation of Manufacturing and Distribution

Author : John Abrahamson
Publisher : Kluwer Law International B.V.
ISBN 13 : 904116667X
Total Pages : 460 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis International Taxation of Manufacturing and Distribution by : John Abrahamson

Download or read book International Taxation of Manufacturing and Distribution written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2016-02-18 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most thorough treatment of its subject available, this book introduces and analyses the international tax issues relating to international manufacturing and distribution activities, extending from the tax regime in the country where the manufacturing activities are located, through to regional purchase and sales companies, to the taxation of local country sales companies. The analysis includes the domestic tax laws relating to manufacturing and distribution company profits as well as international tax issues relating to income flows and the payment of dividends. Among the topics and issues analysed in depth are the following: – foreign tax credits; – taxation in the digital economy; – tax incentives; – intellectual property; – group treasury companies; – mergers and acquisitions; – leasing; – derivatives; – controlled foreign corporation provisions; – VAT and customs tariffs; – free trade agreements and customs unions; – transfer pricing; – role of tax treaties; – hedging; – related accounting issues; – deferred tax assets and liabilities; – tax risk management; – supply chain management; – depreciation allowances; and – carry-forward tax losses. The book includes descriptions of 21 country tax systems and ten detailed case studies applying the analysis to specific examples. Detailed up-to-date attention is paid to the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and other measures against tax avoidance. As a full-scale commentary and analysis of international taxation issues for multinational manufacturing groups – including in-depth consideration of corporate structures, tax treaties, transfer pricing, and current developments – this book is without peer. It will prove of inestimable value to all accountants, lawyers, economists, financial managers, and government officials working in international trade environments.

Customs Law of the European Union

Author : Massimo Fabio
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041161317
Total Pages : 692 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Customs Law of the European Union by : Massimo Fabio

Download or read book Customs Law of the European Union written by Massimo Fabio and published by Kluwer Law International B.V.. This book was released on 2020-03-12 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Participation in EU Rule-making

Author : Joana Mendes
Publisher : Oxford University Press, USA
ISBN 13 : 0199599769
Total Pages : 545 pages
Book Rating : 4.1/5 (995 download)

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Book Synopsis Participation in EU Rule-making by : Joana Mendes

Download or read book Participation in EU Rule-making written by Joana Mendes and published by Oxford University Press, USA. This book was released on 2011-04-07 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: The limited scope of participation in the making of EU law remains a continued source of controversy. This book assesses the scope of legal rights to participate in EU rulemaking, criticising their limited application by the European courts and presenting a legal argument for their extension.

Customs Law in the European Union

Author : José Rijo
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403538120
Total Pages : 557 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Customs Law in the European Union by : José Rijo

Download or read book Customs Law in the European Union written by José Rijo and published by Kluwer Law International B.V.. This book was released on 2021-11-25 with total page 557 pages. Available in PDF, EPUB and Kindle. Book excerpt: The regulation of imports and exports by customs authorities profoundly affects the activity of economic operators in international trade. This is (one of) the first book(s) in English to critically assess the legal instruments of the European Union’s trade and customs policy—namely the Union Customs Code and its regulatory instruments—taking account of doctrinal contributions and the jurisprudential acquis of the Court of Justice of the European Union. With unparalleled guidance for the adoption of the best customs solutions for international trade operations, the book covers such crucial elements of relevant law and procedure as the following: submission of goods to customs; types of customs declaration; the EU’s harmonized commodity description and coding system; setting of import and export duties; evaluation of the customs value of goods; determination of tariff quotas or suspensions; collection and payment of duties; proof of origin of goods; preferential arrangements: FTAs and GSP; customs debt and guarantees; issues raised by under-evaluation and under-invoicing of goods and false certifications of the origin of goods; effect of unfair competition practices (dumping and trade defense); right to appeal customs authority decisions; storage; and taxation. The complexity of customs requirements and procedures imposes on businesses the necessity to become familiar with the intricate mechanisms deriving from customs law. This book will prove an indispensable tool for all companies involved with import/export to and from Europe. It will be welcomed worldwide by in-house counsel, purchasing and supply chain departments, customs brokers, logistic and forwarding operators, customs officers, and interested academics both in and outside the European Union.