Piero Bellante, LegalAssociati Verona, has edited a handbook of customs law, The customs system is a complex system, shared by the international community, which requires a high level of specialization of lawyers and jurists. The core element of commercial exchanges with foreign countries is the physical passage of goods through customs; it is therefore fundamental to know how the body of law, that has to be applied in the subject matter, is articulated.
This work is intended for those who intend to enter the customs system in an informed way, bearing in mind the boundaries drawn by the rules, administrative practice and jurisprudence. The aim is to provide the reader with a unitary vision of the system and, in particular, of its implementation in the European Union, with the reconstruction of the institutions also from a historical-evolutionary point of view, where this has been possible, in order to favour the understanding of their ratio.
In addition to the description of the legal sources and institutions of the EU custom law, the handbook deals with the principles that govern the customs legal relationship, the elements of the assessment, the ordinary and special customs procedures, the customs debt and tax audit, the customs decisions the decisions of the customs authorities in respect of the right to be heard and some issues of non-customs relevance. Sources of law, jurisprudence and in-depth studies are highlighted in boxes separate from the text, in order to make the work usable according to the different needs of the reader.
The second edition of this Handbook is
updated to the last EU and italian legislation referred to customs law. Firms
have to compliance to the EU harmonized product safety legislation. The
Handbook points out these topics and also the export trade restrictions.
Il sistema doganale - Evoluzione, istituti, adempimenti. Torino, Giappichelli, ed. II, 2023, pp. XXX-1346, ISBN 9788875245658
Language: Italian
Available in https://www.giappichelli.it/il-sistema-doganale-9788875245658
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