THE FISCAL AND CUSTOMS ADMINISTRATION TO CONTROL THE COLLECTION OF CUSTOMS DUTIES-TAX
Journal Title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej - Year 2015, Vol 6, Issue 4
Abstract
The issues contained in this publication focuses on the basic characteristics of the structural elements of duty, for which undoubtedly include relief and duty exemptions. The analysis showed differences that occur in their construction, as well as the functions performed by them. With their legal nature, as well as places in the legal structure of duties that they are not necessary for the existence of the duty.<br/><br/>
Authors and Affiliations
Adam DROZDEK
Keywords
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