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The Verification Of The Econimical Conditions Of The Active Perfecting Customs Regime

Author

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  • Florin TUDOR

    () (“Dunarea de Jos” University of Galati, Romania)

Abstract

The suspensive and economical customs regimes are temporary operations having as effect the suspension of the payment for the customs taxes while the merchandise is enframed in one of these regimes. The verification of the fulfillment of the economical conditions in view of authorizing the economical customs regimes must not affect the essential interests of the communitarian producers of similar merchandise with those existent in the European Union. Without finishing the subject, given the facilities awarded to the beneficiaries of the economical regimes, we intend to emphasize and to underline the importance and the modalities of verification of the economical conditions, considering the risk criteria afferent to the merchandise placed under the regime, as well as the nature of the operations approved .

Suggested Citation

  • Florin TUDOR, 2009. "The Verification Of The Econimical Conditions Of The Active Perfecting Customs Regime," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 36, pages 117-123, March.
  • Handle: RePEc:pmu:cjurid:v:36:y:2009:p:117-123
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    File URL: http://www.upm.ro/facultati_departamente/ea/RePEc/curentul_juridic/rcj09/recjurid091_8F.pdf
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    More about this item

    Keywords

    Previous Verification; Active Perfecting; Passive Perfecting; Transformation under Customs Control; Subsequent Verification.;

    JEL classification:

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

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