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European Union Concerns Regarding the Modernizing of the European Customs Legislation

Author

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  • Muntean Mircea

    („Vasile Alecsandri” University of Bacãu, Faculty of Economics)

Abstract

Customs taxes are indirect taxation having an important share within the European Union budget and implicitly within the budget of each component state. Due to this reason there is a permanent preoccupation from the part of the European Union Council to modernize the customs legislation for the communitarian area. In order to prevent the tax evasion and in order to enlarge collections, the European Union Council imposed a system of customs tax exemptions for the imports and exports capable to facilitate the circulation of goods inside the communitarian area. The customs tax exemption was settled by the Regulation (CE) no.1186/2009 of the European Union Council and refers to a multitude of groups of products, solving thus many problems linked to the circulation of goods inside the communitarian area and the tertiary countries bordering it.

Suggested Citation

  • Muntean Mircea, 2012. "European Union Concerns Regarding the Modernizing of the European Customs Legislation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1550-1554, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1550-1554
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    More about this item

    Keywords

    communitarian area; customs area; customs taxes; submitted products;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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