EU Customs Law /
"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 increase...
Oxford, United Kingdom :
Oxford University Press,
|Series:||Oxford EU law library.
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- Cover; Series; EU CustomsLaw; Copyright; Dedication; Contents; Table of Cases from the European Court of Justice and General Court; Table of Cases from Other Jurisdictions; Table of International Agreements, Conventions, and Treaties; Table of European Community and European Union Treaties; Table of Legislation for Other Jurisdictions; Table of European Union Legislation; 1. Introduction; A. Customs Duties and Customs Unions:In Europe and Around the World; 1. Customs unions:Europe and the creation of the EEC; 2. Customs unions around the world; 3. The economics of customs unions
- 3.1 Viner and customs union theory3.2 Viner, the pioneer of second-best theory?; 3.3 Customs union theory developed; 3.4 Customs union theory, policy-makers, and theEU; B. The International Dimension in EU Customs Law; C. GATT and the WTO; D. GATT 94 and EU Customs Law; 1. The primacy of international agreements; 2. GATT:Direct reliance; E. The EU's Customs Union; 2. The Customs Union in its EU Context; A. The Customs Union:Economic and Social Objectives; B. The Customs Union:The Internal Market, Tax, Competition, and Commercial Policy
- 1. The customs union, free movement of goods, and transit2. The Common Agricultural Policy (CAP) and customs law; 3. The customs union and internal taxation; 3.1 Article 110; 4. The customs union:VAT and turnover taxes; 5. The customs union and state aid; 6. The customs union and competition law; 7. The common commercial policy and external affairs; 7.1 The commercial policy:Competence and validity; 7.2 Anti-dumping and countervailing duties; C. Customs and the Area of Freedom, Security, and Justice; D. The Financial Context of Customs Duty:Own Resources
- 1. General obligations concerning own resourcesE. Customs' Mission:Supervising Legitimate Trade, Preventing Illegal Activity; 3. Fundamental Concepts of the Customs Union; A. The Nature of the EU's Customs Union; 1. A customs union, not a free trade area; 2. Euratom and the ECSC; B. The Common Customs Tariff; C. The Prohibition of Internal Customs Duties and Equivalent Charges; 1. What is a customs duty or charge having equivalent effect?; 1.1 Regional duties; 1.2 The relevance of a charge's purpose and use; 1.3 Prohibited charges need not be payable to the Member State
- 1.4 Charges for services may be prohibited charges1.4.1 Are the activities charged for required or permitted under EU law?; 1.4.2 Is the activity a service to the payee?; 1.4.3 Is the amount of the charge legitimate?; D. 'Goods' in the EU; 1. Goods in the customs union; 2. Fundamental freedoms and 'goods'; 3. Union goods; E. Free Circulation; 1. TFEU Article29; 1.1 Duty which is 'payable' must be 'levied'; 1.2 Drawback; F. The Customs Territory of the Union; 1. The extent of the EU customs territory; 2. Customs unions of which the EU is a member