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Summarische Eingangs-/Ausgangsanmeldung verschoben - Übergangsregelung zur ZK-DVO

Author

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  • Weerth, Carsten

Abstract

Mit der VO (EG) Nr. 273/2009 hat die Kommission angesichts von zahlreichen Gerüchten endlich Klarheit hinsichtlich der Geltung der neuen Vorschriften für die Summarische Eingangsanmeldung und Summarische Ausgangsanmeldung geschaffen: die Vorschriften, die ab dem 1. Juli 2009 gelten sollten, müssen nun verbindlich erst ab 1. Januar 2011 angewendet werden. Dieser Beitrag stellt die Übergangsregelung der ZK-DVO übersichtlich dar und beleuchtet die Frage, welches Signal eine derartige Übergangsregelung an Wirtschaft und Zollverwaltungen sendet.

Suggested Citation

  • Weerth, Carsten, 2009. "Summarische Eingangs-/Ausgangsanmeldung verschoben - Übergangsregelung zur ZK-DVO," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 7-8, pages 51-52.
    • Handle: RePEc:zbw:espost:168467
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    More about this item

    Keywords

    Zollrecht; European Union; Legislation; Supply Chain Risk Management;
    All these keywords.

    JEL classification:

    • 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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