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Remission and Repayment of Customs Duties in the EU (Hardcover)
Loot Price: R5,095
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Remission and Repayment of Customs Duties in the EU (Hardcover)
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Despite the fact that business representatives need to be familiar
with EU customs law and that authorities face hundreds of cases of
remission and repayment on a daily basis, until now there has been
no book explaining how these procedures work. There is also a need
for detailed knowledge of the variety of situations with regard to
remission and repayment which are not covered in the legislation
but in the jurisprudence of the Court of Justice of the European
Union. This authoritative analysis by three leading practitioners
in this complex area of law clearly describes what procedures to
follow, what legislation to rely upon, and how to effectively
invoke the case law on remission and repayment created by the Court
of Justice. In great detail the authors explain the administrative
procedure before the customs authorities and the European
Commission, and also describe the possible judicial phase before
national courts and the Court of Justice. They provide an overview
of how the consolidated body of EU customs legislation and case law
is interpreted in different EU countries, with in-depth focus on
the particular remission and repayment procedures - from initial
request to appeal - in three different jurisdictions. All of the
following elements and much more are covered: * the current
regulatory framework of the EU customs system; * definitions of
importation and exportation under the Community Customs Code; *
requirements for an application of remission and repayment; *
difference between an appeal against the customs debt and remission
and repayment; * examples of error of the customs authorities; *
good faith of the operator; * examples of good faith in the
remission and repayment context; * the concept of a 'special
situation'; * remission or repayment of duty for goods rejected by
the importer as defective; * preparation of the dossier by the
national customs authority and its transmission to the European
Commission; * appeals before the General Court of the European
Union and Court of Justice of the European Union; * rights of
defence in case of unfavourable decisions; and * the role of the
European Ombudsman. The numerous lawyers, advisors, agents, and
others who will greatly appreciate this book include EU and
third-country trade lawyers and agents, compliance managers of
export-import companies, officials of EU Member States and of
international organizations dealing with customs issues, and
traders and authorities of third countries that export goods to EU
Member States. All will find here a constant resource that can be
relied upon to answer virtually any pertinent question likely to
arise.
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