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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Main Author: | Saponaro, Fabio |
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Format: | Article |
Language: | Portuguese |
Published: |
2020
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Subjects: | |
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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