Control and regulatory activity of customs authorities in the collection of customs duties
Keywords:
control and regulatory activity, customs duties, customs authorities, resource systemAbstract
The issues of customs duties, customs, as well as their legal aspects in both substantive
and procedural law, have always been at the centre of attention of modern civilisations. From the
earliest times, every state formation has protected its interests in the movement of goods, persons,
labour, etc. Law has always played a crucial and irreplaceable role in this sense. No other instrument
of social regulation, especially today, has the intrinsic strength and capacity to better express and
protect these interests. From this point of view, the view of law as an important instrument for the
organisation, existence, implementation and further development of the social relations it regulates
is entirely appropriate1. Today, there is little doubt that customs legislation is very responsive to the
socio-economic development of each country. From this point of view, therefore, it is both a reflection
and a legal expression of this.
In this paper, the author purposely focused her attention on the institution of customs duties, not
only from the perspective of customs law as one of the sub-branches of financial law, but also, and
above all, from the perspective of budgetary law, analysing the customs duties as a traditional own
resource, which represents a direct source of revenue for the EU budget. In this context, she considered
it necessary to deal with the regulation of the collection of customs duties at national level and to
highlight the role of the customs authorities in the above-mentioned control and regulatory activity.
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