FISCAL AND CONTROL FUNCTION OF CUSTOMS ADMINISTRATION WITH RESPECT TO THE COLLECTION OF CUSTOMS AND TAX DUTIES
Customs Administration plays an important role in protecting the fiscal interests of the European Community. Customs service, as part of the Community Customs Administration is responsible for ensuring the safety and protection of fiscal interests not only of the Polish territory, but also of other...
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| Format: | Article |
| Language: | English |
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University of Applied Sciences in Bielsko-Biała
2015-04-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
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| Online Access: | https://ssl.wsfip.edu.pl/index.php/asej/article/view/511 |
| _version_ | 1797246160726917120 |
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| author | Adam Drozdek |
| author_facet | Adam Drozdek |
| author_sort | Adam Drozdek |
| collection | DOAJ |
| description | Customs Administration plays an important role in protecting the fiscal interests of the European Community. Customs service, as part of the Community Customs Administration is responsible for ensuring the safety and protection of fiscal interests not only of the Polish territory, but also of other Member States. Despite the abolition of customs borders between Member States, the role of the Customs service did not diminish, on the contrary, it is still growing. As a result, customs administration organs are equipped with a range of competencies associated with the collection of customs and tax duties on imported goods. |
| first_indexed | 2024-04-24T19:38:23Z |
| format | Article |
| id | doaj.art-335f5f6c3bef45698339b5e85b63355c |
| institution | Directory Open Access Journal |
| issn | 2543-9103 2543-411X |
| language | English |
| last_indexed | 2024-04-24T19:38:23Z |
| publishDate | 2015-04-01 |
| publisher | University of Applied Sciences in Bielsko-Biała |
| record_format | Article |
| series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| spelling | doaj.art-335f5f6c3bef45698339b5e85b63355c2024-03-25T11:34:06ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2015-04-0161FISCAL AND CONTROL FUNCTION OF CUSTOMS ADMINISTRATION WITH RESPECT TO THE COLLECTION OF CUSTOMS AND TAX DUTIESAdam DrozdekCustoms Administration plays an important role in protecting the fiscal interests of the European Community. Customs service, as part of the Community Customs Administration is responsible for ensuring the safety and protection of fiscal interests not only of the Polish territory, but also of other Member States. Despite the abolition of customs borders between Member States, the role of the Customs service did not diminish, on the contrary, it is still growing. As a result, customs administration organs are equipped with a range of competencies associated with the collection of customs and tax duties on imported goods. https://ssl.wsfip.edu.pl/index.php/asej/article/view/511customs lawcustoms and tax dutiescustoms administration |
| spellingShingle | Adam Drozdek FISCAL AND CONTROL FUNCTION OF CUSTOMS ADMINISTRATION WITH RESPECT TO THE COLLECTION OF CUSTOMS AND TAX DUTIES Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej customs law customs and tax duties customs administration |
| title | FISCAL AND CONTROL FUNCTION OF CUSTOMS ADMINISTRATION WITH RESPECT TO THE COLLECTION OF CUSTOMS AND TAX DUTIES |
| title_full | FISCAL AND CONTROL FUNCTION OF CUSTOMS ADMINISTRATION WITH RESPECT TO THE COLLECTION OF CUSTOMS AND TAX DUTIES |
| title_fullStr | FISCAL AND CONTROL FUNCTION OF CUSTOMS ADMINISTRATION WITH RESPECT TO THE COLLECTION OF CUSTOMS AND TAX DUTIES |
| title_full_unstemmed | FISCAL AND CONTROL FUNCTION OF CUSTOMS ADMINISTRATION WITH RESPECT TO THE COLLECTION OF CUSTOMS AND TAX DUTIES |
| title_short | FISCAL AND CONTROL FUNCTION OF CUSTOMS ADMINISTRATION WITH RESPECT TO THE COLLECTION OF CUSTOMS AND TAX DUTIES |
| title_sort | fiscal and control function of customs administration with respect to the collection of customs and tax duties |
| topic | customs law customs and tax duties customs administration |
| url | https://ssl.wsfip.edu.pl/index.php/asej/article/view/511 |
| work_keys_str_mv | AT adamdrozdek fiscalandcontrolfunctionofcustomsadministrationwithrespecttothecollectionofcustomsandtaxduties |