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Welcher Zollkodex gilt ab Juli 2013? – Eine Sachstandsanalyse zum Modernisierten Zollkodex und Unions-Zollkodex

Author

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  • Weerth, Carsten

Abstract

Der Modernisierte Zollkodex (VO EG Nr. 450/20081) wird nach Art. 188 MZK ab dem 24.6.2013 Geltung erlangen. Damit würde der bisherige ZK (VO EWG Nr. 2913/92) außer Kraft treten. Doch die Sachlage ist längst nicht so einfach: Die MZK-DVO ist nicht fertig und aufgrund des EU-Vertrags in der Fassung des Vertrags von Lissabon hat die Kommission einen weiteren neuen Verordnungs-Vorschlag bekannt gemacht, den sog. Unions-Zollkodex (2012/0027 COD, COM (2012) 64 endg.). Dieser Beitrag gibt einen Überblick über den unübersichtlichen Sachstand und stellt die möglichen Szenarien dar, die ab dem 24.6.2013 zollrechtliche Realität in der EU sein werden.

Suggested Citation

  • Weerth, Carsten, 2013. "Welcher Zollkodex gilt ab Juli 2013? – Eine Sachstandsanalyse zum Modernisierten Zollkodex und Unions-Zollkodex," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 5, pages 22-24.
    • Handle: RePEc:zbw:espost:142335
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    More about this item

    Keywords

    Zollrecht; Customs Law; European Union; Customs Code;
    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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