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Análisis Crítico De Cuestiones Actuales Del Derecho Aduanero A La Luz De La Jurisprudencia Del Tribunal De Justicia De La Unión Europea De 2011

Author

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  • Santiago Ibáñez Marsilla

    (Universidad de Valencia)

Abstract

Análisis crítico que, tomando como punto de partida la jurisprudencia en materia aduanera del Tribunal de Justicia de la Unión Europea (TJUE) durante 2011, examina un buen número de cuestiones en materias tales como nacimiento de la deuda, obligados tributarios, clasificación arancelaria, invalidación de una declaración aduanera, devolución y condonación de derechos, control y contracción a posteriori, intereses de demora, incumplimientos de Estado, derechos antidumping… En el análisis de estas materias, otras cuestiones jurídicas nos salen al paso, como la eficacia del Derecho de la Organización Mundial del Comercio en el ordenamiento de la UE, o la solución ante divergencias entre las distintas versiones lingüísticas.

Suggested Citation

  • Santiago Ibáñez Marsilla, 2012. "Análisis Crítico De Cuestiones Actuales Del Derecho Aduanero A La Luz De La Jurisprudencia Del Tribunal De Justicia De La Unión Europea De 2011," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 145(4), pages 107-148, December.
    • Handle: RePEc:hpe:crotri:y:2012:v:145:i:4:p:107-148
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    More about this item

    Keywords

    Derecho aduanero; Tribunal de Justicia de la Unión Europea (TJUE); Clasificación arancelaria – Derechos antidumping; Deuda aduanera.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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