Are Uniformity And Legal Certainty In Eu Tariff Classification Really Two Sides Of The Same Coin
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Are Uniformity And Legal Certainty In Eu Tariff Classification Really Two Sides Of The Same Coin
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Author : Emma van Doornik
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2025-03-25
Are Uniformity And Legal Certainty In Eu Tariff Classification Really Two Sides Of The Same Coin written by Emma van Doornik and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-03-25 with Law categories.
Goods imported to any EU Member State are subject to tariff rates determined by a multilayered classification sys-tem that challenges both uniformity and legal certainty in the EU. The thorough research undertaken in the book – the first incisive, in-depth treatment of EU tariff classification – uncovers situations where the application of the rules prioritizes uniformity at the expense of legal certainty and proposes viable measures that can be undertaken to mitigate and/or effectively remedy the consequences of this imbalance in the EU. Aspects of EU tariff classification such as the following are discussed: the problematic nature of the EU’s Binding Tariff Information (BTI) system; financial interests of the EU, Member States, and traders in tariff classification; difficulty of tariff classification due to the abundance of sources; role of the CJEU in uniform tariff classification; grounds for the revocation of a BTI; post-clearance recovery of duties; right of access to court in case of tariff classification disputes; and potential establishment of an EU tariff classification Appeal Body. The author clearly describes potential improvements to EU tariff classification measures and procedures that could effectively remedy infringements of legal certainty and at the same time could increase uniformity. Of value to practitioners and policymakers in tax law and customs law, as well as to academics in those fields, the book’s comprehensive description of the layered structure of tariff classification and its extensive discussion of taxpayers’ rights in EU customs law will greatly assist in presenting customs-related cases before national and EU courts with awareness of the legal remedies available. Customs officials will benefit from its thorough guidance on EU tariff classification practices and the BTI system.
Are Uniformity And Legal Certainty In Eu Tariff Classification Really Two Sides Of The Same Coin
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Author : Emma van Doornik
language : nl
Publisher:
Release Date : 2025-03-25
Are Uniformity And Legal Certainty In Eu Tariff Classification Really Two Sides Of The Same Coin written by Emma van Doornik and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-03-25 with Law categories.
Goods imported to any EU Member State are subject to tariff rates determined by a multilayered classification sys-tem that challenges both uniformity and legal certainty in the EU. The thorough research undertaken in the book - the first incisive, in-depth treatment of EU tariff classification - uncovers situations where the application of the rules prioritizes uniformity at the expense of legal certainty and proposes viable measures that can be undertaken to mitigate and/or effectively remedy the consequences of this imbalance in the EU. Aspects of EU tariff classification such as the following are discussed: the problematic nature of the EU's Binding Tariff Information (BTI) system; financial interests of the EU, Member States, and traders in tariff classification; difficulty of tariff classification due to the abundance of sources; role of the CJEU in uniform tariff classification; grounds for the revocation of a BTI; post-clearance recovery of duties; right of access to court in case of tariff classification disputes; and potential establishment of an EU tariff classification Appeal Body. The author clearly describes potential improvements to EU tariff classification measures and procedures that could effectively remedy infringements of legal certainty and at the same time could increase uniformity. Of value to practitioners and policymakers in tax law and customs law, as well as to academics in those fields, the book's comprehensive description of the layered structure of tariff classification and its extensive discussion of taxpayers' rights in EU customs law will greatly assist in presenting customs-related cases before national and EU courts with awareness of the legal remedies available. Customs officials will benefit from its thorough guidance on EU tariff classification practices and the BTI system.
Analysis Of Aspects Of Uniform Tariff Classification
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Author :
language : en
Publisher:
Release Date : 2014
Analysis Of Aspects Of Uniform Tariff Classification written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
The European Binding Tariff Information system (EBTI) is designed to provide legal certainty to traders with regard to the tariff classification prior to the goods actually being imported into or exported from the European Union. The study suggests that the current system does have some shortcomings. The identified shortcomings lead to unequal treatment of traders across Member States and have real consequences, both for traders and for the functioning of the internal market. A range of possible long-term solutions are identified and discussed in terms of their strength and weaknesses, including their ability to target the underlying drivers of the identified shortcomings.
Analysis Of Aspects Of Uniform Tariff Classification
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Author :
language : en
Publisher:
Release Date : 2014
Analysis Of Aspects Of Uniform Tariff Classification written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
The European Binding Tariff Information system (EBTI) is designed to provide legal certainty to traders with regard to the tariff classification prior to the goods actually being imported into or exported from the European Union. The study suggests that the current system does have some shortcomings. The identified shortcomings lead to unequal treatment of traders across Member States and have real consequences, both for traders and for the functioning of the internal market. A range of possible long-term solutions are identified and discussed in terms of their strength and weaknesses, including their ability to target the underlying drivers of the identified shortcomings.
Trade And Competition Law In The Eu And Beyond
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Author : Inge Govaere
language : en
Publisher: Edward Elgar Publishing
Release Date : 2011-10-01
Trade And Competition Law In The Eu And Beyond written by Inge Govaere and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-10-01 with Law categories.
This well-documented book comprises a stellar cast of European and American authors delivering an overview of cutting edge issues in the areas of trade and competition law, arising in the EU and beyond. Written from an international perspective, hotly debated topics include: challenges in international monetary law; the EU and free trade; treaty interpretation; WTO dispute settlement; the domestic law effect of the WTO in the EU and public and private enforcement of competition law, amongst many others. Set out to become a key work of reference for many legal practitioners, policy makers and academics alike across the globe, Trade and Competition Law in the EU and Beyond uniquely tackles the two very different, yet related, topics of trade and competition law.
Liberalising Trade In The Eu And The Wto
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Author : Sanford E. Gaines
language : en
Publisher: Cambridge University Press
Release Date : 2012-08-02
Liberalising Trade In The Eu And The Wto written by Sanford E. Gaines and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-02 with Business & Economics categories.
This comparison of developments in EU and WTO trade law and institutions suggests how each can learn from the other.
Tariff Rate Quotas And Their Administration
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Author : Christina Mönnich
language : en
Publisher: Peter Lang Publishing
Release Date : 2004
Tariff Rate Quotas And Their Administration written by Christina Mönnich and has been published by Peter Lang Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
Tariff Rate Quotas are an important, though controversial instrument of international agricultural trade policy. They are meant to provide market access, but can be designed to be as restrictive as important quotas. In the political and academic discussion, quota administration is blamed to cause extra inefficiencies. However, little research exists on how different methods of quota administration compare to each other. This question is approached by an econometric model for censored panel data, which was applied to the EU's tariff rate quotas. Furthermore, this work analyses how tariff rate quotas are governed by WTO rules, how they are applied in practice by the EU and US, and how they could be reformed in the ongoing agricultural trade negotiations."
International Trade Regulation
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Author : Thomas Cottier
language : de
Publisher:
Release Date : 2005
International Trade Regulation written by Thomas Cottier and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Commerce extérieur - Réglementation categories.
Green Trade And Fair Trade In And With The Eu
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Author : Laurens Jan Ankersmit
language : en
Publisher:
Release Date : 2017
Green Trade And Fair Trade In And With The Eu written by Laurens Jan Ankersmit and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Competition, Unfair categories.
"This book explores how EU law constrains the freedom of the EU, the Member States, and private bodies to adopt measures that seek to protect social and environmental interests abroad by placing conditions on production processes in other states. The permissibility of such process-based measures has been examined primarily within the World Trade Organization (WTO) context, but the challenges that they present are equally for the EU internal market system. Ankersmit identifies three core challenges posed by process-based measures from an EU law perspective: extraterritoriality, unilateralism and the competitive and democratic problems created by private rule-making. It examines these issues in the context of free movement, competition, public procurement, and EU tax law. This book will appeal to academics, policy makers and practitioners interested in trade and environment, the social impact of trade law, and European and international market regulation"--
Advance Rulings And Binding Pre Entry Tariff Classification According To Article 3 Tfa
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Author : Carsten Weerth
language : en
Publisher:
Release Date : 2018
Advance Rulings And Binding Pre Entry Tariff Classification According To Article 3 Tfa written by Carsten Weerth and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Article 3 of the World Trade Organization (WTO) Trade Facilitation Agreement (TFA) requires each TFA member to issue advance rulings in a reasonable time that are binding on the applicant and the customs authorities of the issuing country. Such binding advance rulings cover, among other things, tariff classification information that is crucial for the calculation of import duties and tariffs. This paper investigates which countries are offering advance tariff classification rulings and which are still not offering such rulings and finds that, in 2018, 72 countries are offering binding pre-entry customs classification. However, without the European Union (EU) member states, only 44 harmonised system member states out of 157 are offering these binding pre-entry customs classifications. Fifty-nine countries that are offering advance rulings on tariff classification have ratified the TFA, but 16 countries are offering this service without having ratified the TFA.