Verwandte Artikel zu European Union Customs Code
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Inhaltsangabe
The long-awaited modernisation of the European Union舗s Community Customs Code (CCC) of 1992 remains entangled in technical difficulties, and the very complex CCC, with its unsignposted and seemingly unrelated provisions, remains in force. Yet it is the contention of the internationally respected author of this enormously useful book that identifiable and immutable principles of taxation and administration are at the heart of customs procedures and practices and determine the broad framework of customs legislation generally. Accordingly, in extraordinarily precise and meticulously organised detail, the book demonstrates how these principles are enshrined in European customs law and how they work in practice.
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Über die Autorin bzw. den Autor
Tom Walsh, BCL, LLM, is a former Irish Customs & Excise official, with over twenty years frontline experience in every facet of Customs and Excise law, practice and policy. During this period he was seconded to the Zambian Customs Service as a Customs and Excise advisor for a period of three years. He was subsequently seconded as a legal expert to Eurocustoms for a further year. He left the Irish Customs Service to join PwC (Ireland) as a Senior Customs & Excise Consultant and later joined KPMG (Netherlands) as a Senior European Consultant. His national and international clients covered the entire spectrum of customs and excise law and practice, both civil and criminal. He carried out a series of studies on behalf of the EU Commission and the World Bank involving, inter alia, the review, revision and rewriting of: (a) the customs laws of EU applicant Member States, (b) the Customs Codes of COMESA and SADC, and (c) the neighbourhood agreements between the EU on the one hand and Russia, Belarus, Moldova and the Ukraine on the other. He has lectured and given tutorials in customs law at the Cork Institute of Technology, Cork, and University College Cork. He is the author of the Customs Code of the European Union (Butterworths 1996) and has made presentations on behalf of the EU Commission and the US Government in Eastern Europe.
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