Administrative law challenges of post-clearance audit in Serbia

Most imported/exported goods are not controlled by customs authorities at the border. This allows for the fast release of goods and the better functioning of international trade. The backbone of this system consists of customs declarations filed by the importers/exporters, selective control at the b...

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Detalles Bibliográficos
Autor Principal: Cucić Vuk
Formato: Artigo
Idioma:English
Publicado: University of Belgrade, Faculty of Law, Belgrade, Serbia 2021-01-01
Series:Anali Pravnog Fakulteta u Beogradu
Subjects:
Acceso en liña:https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2021/0003-25652101216C.pdf