FISCAL AND CONTROL FUNCTION OF CUSTOMS ADMINISTRATION WITH RESPECT TO THE COLLECTION OF CUSTOMS AND TAX DUTIES
Journal Title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej - Year 2015, Vol 6, Issue 1
Abstract
Customs Administration plays an important role in protecting the fiscal interests of the European Community. Customs service, as part of the Community Customs Administration is responsible for ensuring the safety and protection of fiscal interests not only of the Polish territory, but also of other Member States. Despite the abolition of customs borders between Member States, the role of the Customs service did not diminish, on the contrary, it is still growing. As a result, customs administration organs are equipped with a range of competencies associated with the collection of customs and tax duties on imported goods.<br/><br/>
Authors and Affiliations
Adam Drozdek
Keywords
Related Articles
- EP ID EP364245
- DOI -
- Views 61
- Downloads 0
Culture and its Creators – Challenges and Financial Issues
Culture and its creators are the driving force of social development. The paper presents the history of financing the culture over the last three hundred years and looks at the cultural policy adopted in Poland. Traditio...
EFFECTIVENESS OF EXECUTION FROM A BANK ACCOUNT
The paper presents execution of a debtor’s bank account and the factors which, according to the author, influence directly its effectiveness. Despite the fact that the legislator seemingly has included a complete solutio...
ODBYWANIE KARY PRZEZ SKAZANE KOBIETY – MATKI Z DZIEĆMI. DOŚWIADCZENIA REPUBLIKI CZESKIEJ. ZARYS PROBLEMATYKI
Artykuł przedstawia kwestię odbywania kary pozbawienia wolności przez kobiety, pod opieką których znajdują się nieletnie dzieci. W tekście przedstawiono (w zarysie) współczesne realia funkcjonowania obiektów wchodzących...
INSTYTUCJONALNE WSPARCIE TRANSGRANICZNEGO RYNKU PRACY NA PRZYKŁADZIE EURES-T BESKYDY
Współczesny rynek pracy stawia przed pracownikami coraz więcej wyzwań. Jednym z nich jest konieczność poszukiwania pracy w krajach innych, niż kraj pochodzenia. Rosnąca mobilność pracowników jest poniekąd wymuszona stane...
SHAPES OF SOVEREIGNTY – VISION AND ROLE OF THE NATION-STATE IN POSTMODERN TIMES
The paper concentrates on the idea of sovereignty and its specific shapes in our present times. It shows that today there are many questions connected with the idea. The questions relate to the validity of functioning of...