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Die Zollbeschau - Ein systematischer Überblick über Rechte und Pflichten

Author

Listed:
  • Weerth, Carsten

Abstract

Bei der Beschau von Waren ist die Zollverwaltung mit vielen Rechten ausgestattet, der auf Seite des Anmelders viele Pflichten gegenüberstehen, die für den Anfänger unübersichtlich sind. Die zugrunde liegenden Vorschriften des Zollkodex (ZK) und der Zollkodex-Durchführungsverordnung (ZK-DVO) sind jedoch leicht zu erstehen. Dieser Beitrag erläutert die rechtlichen Grundlagen der Zollbeschau für Theorie und Praxis - mit besonderer Berücksichtigung der Rechte der Zollverwaltung und Pflichten des Anmelders und seines Vertreters.

Suggested Citation

  • Weerth, Carsten, 2002. "Die Zollbeschau - Ein systematischer Überblick über Rechte und Pflichten," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 33-36.
    • Handle: RePEc:zbw:espost:142334
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    File URL: https://www.econstor.eu/bitstream/10419/142334/1/AW-Prax_01_2002_01_Zollbeschau_Weerth.pdf
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    More about this item

    Keywords

    Zollrecht; Customs Law; Customs Code; European Law;
    All these keywords.

    JEL classification:

    • K19 - Law and Economics - - Basic Areas of Law - - - Other
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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