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
2015-01-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
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| Online Access: | http://asej.eu/gicid/01.3001.0012.2615 |
| Summary: | 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. |
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| ISSN: | 2543-9103 2543-411X |