TAXPAYER OBLIGATIONS REGARDING CUSTOMS.

TAXPAYER OBLIGATIONS REGARDING CUSTOMS.

The customs code prescribes obligations for the taxpayer, the non-compliance of which constitutes offenses. These obligations are the same for most customs regimes, whether they are simple suspensive regimes or specific to import or export. SECTION 1: BEFORE AND UPON ARRIVAL OF GOODS The taxpayer’s obligations begin as soon as the merchandise is on its […]

The different forms of economic integration.

The different forms of economic integration.

In “The theory of economic integration” (1961), the Hungarian economist Béla Balassa established five different forms or stages of the regional integration process, depending on whether it is more or less advanced. These are: the free trade area, the customs union, the common market, the economic union, and the economic and monetary union. 1- The […]

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