Стоките с произход извън територията на Европейския съюз, които влизат в ЕС, подлежат на митнически контрол от държавите членки преди да бъдат допуснати за свободно обращение на територията на Съюза. Одиторите провериха дали Европейската комисия и държавите членки гарантират, че процедурите за в...
Zölle auf Waren, die in die Europäische Union (EU) eingeführt werden, tragen wesentlich zum Gesamthaushalt der EU bei. Die Zollbehörden sowie die Bediensteten der EU nehmen eine entscheidende Rolle bei der Bewältigung dieser beispiellosen Gesundheitskrise ein. Der Zoll trägt dazu bei, unsere EU-...
This report focuses on robust regression tools that are at the core of a JRC system for the routine generation and dissemination of EU import prices and the detection of patterns of anti-fraud relevance in large volumes of trade. These tools have been implemented in SAS in the context of a proje...
The losses from customs and VAT fraud impact the Member States’ contributions to the EU budget. This study aims to describe the current levels of fraud and map and analyse the effectiveness of the EU cooperation measures in tackling fraud. The first conclusion is that the lack of methodology for...
European customs laboratories are an important tool for customs and tax authorities. Their work is crucial in traditional areas of customs, excise and agriculture policy, such as analyses to determine tariff classification, level of duties and other taxes. However, their role has also evolved ov...
The levying of royal fiscal 'impositions' on overseas trade in 1558 eclipsed varied yet relatively light customs taxation that had existed since at least the thirteenth century. The records of governors that concern this new, relatively lucrative trade taxation are dominated by reports of fraud ...
Le système dínformation douanier est un outil informatique spécialement créé par la Commission pour les douaniers.En effet, avec lábolition des frontières intérieures, les frontières extérieures de la Communauté doivent être renforcées.Ce système informatique permet aux douaniers de communiquer ...
O sistema de informação aduaneira é um instrumento informático, especialmente criado pela Comissão para as entidades aduaneiras.Efectivamente, com a abolição das fronteiras internas, as fronteiras externas da Comunidade deverão ser reforçadas.Este sistema informático permite que as entidades adu...
