L’accertamento dei tributi doganali: nuovi criteri di selezione dei controlli, confronti e tendenze evolutive

The author examines the functioning of the European customs system in its profiles both related to substantial right and formal right, focusing particularly on the activity of the customs taxes revision and assessment which keeps on being disciplined by the single member states of the EU. The need o...

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Bibliographic Details
Main Author: Saponaro, Fabio
Format: Article
Language:Portuguese
Published: 2020
Subjects:
Unione europea
Tributi doganali
Accertamento doganale
Scambio e condivisione di informazioni fiscali – SISAM
European Union
Customs duties
Customs assessment
Exchange and sharing of fiscal information – SISAM
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7863548
Source:Revista Brasileira de Direito, ISSN 2238-0604, Vol. 16, Nº. 2, 2020 (Ejemplar dedicado a: RBD. Mai-Ago/2020)
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L’accertamento dei tributi doganali: nuovi criteri di selezione dei controlli, confronti e tendenze evolutive
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