This provides a legal analysis of Customs and Excise legislation, excluding VAT. Coverage centres on the protection, security, collection and management of revenues derived from excise duties levied on goods produced in the UK. All customs law now falls under one Community code, which is examined in this text. It also covers customs powers in respect of penalties, seizure and criminal proceedings, in particular fraud and there is an explanation of crinimal proceedings arising from Customs and Excise issues. In addition there is an assessment of the new Community Code with practical advice on troublesome issues eg compliance and penalties.
This provides a legal analysis of Customs and Excise legislation, excluding VAT. Coverage centres on the protection, security, collection and management of revenues derived from excise duties levied on goods produced in the UK. All customs law now falls under one Community code, which is examined in this text. It also covers customs powers in respect of penalties, seizure and criminal proceedings, in particular fraud and there is an explanation of crinimal proceedings arising from Customs and Excise issues. In addition there is an assessment of the new Community Code with practical advice on troublesome issues eg compliance and penalties.
Rezensionen / Stimmen
The book fills a useful gap in the market and will be a good addition to the shelves of many law libraries.... it is clearly apparent that anyone concerned with customs legislation must regard the book as an essential working tool.A timely and comprehensive survey of this subject ... this book can be recommended with confidence. Trading Law and Trading Law Reports
The book fills a useful gap in the market and will be a good addition to the shelves of many law libraries.... it is clearly apparent that anyone concerned with customs legislation must regard the book as an essential working tool.A timely and comprehensive survey of this subject ... this book can be recommended with confidence. Trading Law and Trading Law Reports
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Maße
Gewicht
ISBN-13
978-0-85121-750-5 (9780851217505)
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Schweitzer Klassifikation
Primary legislation; reliefs and suspensions from duty; general rulings and disputes; excise duties; import and export licensing; valuation; completion of the Single Market - effect on Customs and Excise; criminal prosecution; Customs and Excise powers of distress; compounding and other powers; seizure and its consequences - forfeiture, condemnation and restoration; car tax legislation; Community laws - the Community Customs Code.
