Publication details
Trendy v právní regulaci celního zákona a celní správy
| Title in English | Trends within the legal regulation of the Customs Act and Customs Administration |
|---|---|
| Authors | |
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Zborník „Aktuálne problémy práva a ekonómie a možnosti ich rozvoja v priestore Europskej únie“ : z medzinárodnej vedeckej konferencie, ktorý slúži ako záverečná správa z riešenia vedeckovýskumnej úlohy č. 107, Možnosti rozvoja podnikania ... |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | customs; customs law; customs administration; tax administration; customs union; excise taxes; the World Bank; the World Customs Organisation |
| Description | The Customs Administration in the Czech Republic has the two similar basic tasks as the customs administration bodies in other countries - the protection of the domestic (EU) market and its (customs) regulation. As a factor, which has determinated the current functional and organizational structure of the Czech Customs Administration can be seen the accession of the CR to the EU. The Czech Customs Administration consists of the general Directorate of Customs, Customs Directorates and customs offices. However, there are some reform plans preparing by the Ministry of Finance - the consolidation of the customs and tax administration and the health and social security bodies. |