CUSTOMS CONTROL AFTER THE RELEASE OF THE GOODS IN THE MEMBER STATES OF THE CUSTOMS UNION: COMPARATIVE ANALYSIS

10.12737/1004 ◽  
2013 ◽  
Vol 1 (1) ◽  
pp. 41-45
Author(s):  
Саният Агамагомедова ◽  
Saniyat Agamagomedova
Keyword(s):  
Comparative Analysis ◽  
Customs Union ◽  
Member States

At the present time customs control after the release of the goods is the priority for the customs authorities in consideration of Customs Union and the formation of the Eurasian Economic Space. The procedure of customs control after the release of the goods in the Customs Union of Russia, Belarus and Kazakhstan is regulated at the international, regional and national levels. Despite the processes of unification of the regulation of follow-up customs control in the Customs Union, some differences in the timing and the manner of its implementation still exist in the member states of the Customs Union. Harmonization and unification of regulation and enforcement in this area will improve the efficiency of customs control after the release of the goods in the Customs Union.

Eurasian Economic Union: A sober look

2016 ◽  
pp. 43-60 ◽  
Author(s):  
E. Vinokurov
Keyword(s):  
The State ◽  
Customs Union ◽  
Macroeconomic Policies ◽  
Member States ◽  
Goods And Services ◽  
Eurasian Economic Union ◽  
Ongoing Work ◽  
General Rules ◽  
Economic Union ◽  
Trade And Investment

The paper appraises current progress in establishing the Customs Union and the Eurasian Economic Union (EAEU). Although the progress has slowed down after the initial rapid advancement, the Union is better viewed not as an exception from the general rules of regional economic integration but rather as one of the functioning customs unions with its successes and stumbling blocs. The paper reviews the state of Eurasian institutions, the establishment of the single market of goods and services, the situation with mutual trade and investment flows among the member states, the ongoing work on the liquidation/unification of non-tariff barriers, the problems of the efficient coordination of macroeconomic policies, progress towards establishing an EAEU network of free trade areas with partners around the world, the state of the common labor market, and the dynamics of public opinion on Eurasian integration in the five member states.

The Sentence is Only the Beginning: Hiccups in the Cross-Border Execution of Judgments in the Euregion Meuse-Rhine

2021 ◽  
Vol 29 (3-4) ◽  
pp. 189-217
Author(s):  
Johannes Keiler ◽  
André Klip
Keyword(s):  
Comparative Analysis ◽  
Criminal Justice ◽  
The Netherlands ◽  
Member States ◽  
Cross Border ◽  
Criminal Justice Systems ◽  
Alternative Measures ◽  
The Cross ◽  
Preliminary Phase ◽  
Country Specific

Abstract The cross-border execution of judgments remains difficult in practice for European Member States. This article seeks to analyze why this may be the case with regard to four different modalities of sentences: (1) prison sentences and other measures involving deprivation of liberty, (2) conditional sentences and alternative measures, (3) financial penalties and (4) confiscation orders. Based on a comparative analysis, this article investigates the problems at stake regarding the cross-border execution of judgements in Belgium, Germany and the Netherlands and identifies possible causes and explanations for these. The analysis shows that impediments to cooperation may inter alia stem from differences in national law and diverging national sentencing practices and cultures and may furthermore be related to a lack of possibilities for cooperation in the preliminary phase of a transfer. Moreover, some obstacles to cooperation may be country-specific and self-made, due to specific choices and approaches of national criminal justice systems.

scholarly journals The proposal of taxation of international passenger transport with respect to the including into the travel services

2012 ◽  
Vol 60 (4) ◽  
pp. 299-306
Author(s):  
Milena Otavová ◽  
Veronika Sobotková
Keyword(s):  
Comparative Analysis ◽  
Slovak Republic ◽  
Value Added ◽  
Individual Member ◽  
Passenger Transport ◽  
Value Added Tax ◽  
Member States ◽  
Transport Services ◽  
Council Directive ◽  
Travel Services

Generally, international passenger transport is exempt from the value added tax, in the case of air transport. International road passenger transport is however liable to taxation. However, the Council Directive on Value Added Tax contains a number of variations in the frame of the taxation of international passenger transport both for the states that joined the Community after January 1, 1978 and also for countries that were members of the Community on January 1, 1978. The international passenger transport is therefore rather problematic field due to a number of exceptions for individual Member States. It is on the providers or recipients of transport services to inform correctly about the taxation of international road transport and to pay properly the tax. The aim of the article is to evaluate the possibilities of the taxation of international passenger transport in the Czech Republic, Austria, Slovak Republic, Germany and Poland and to determine how the taxation of international passenger transport affects the tax liability and price of travel services provided in this country. From the comparative analysis it is evident that the tax paid abroad should be included in the total price of the purchased service. Based on the comparative analysis there will be a proposal for the taxation of international passenger transport so that the tax collection in the monitored countries would be simplified. The proposal recommends to unify an approach during the taxation of international passenger transport for all Member States of the European Union in order to reduce administrative costs on the part of the governments and individual entities.

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