IMPORT PROCEDURES RELATED TO EU FINANCIAL LOSSES
Accepted
29 March 2026
Available Online
15 March 2019
Abstract
GOODS/PRODUCTS THAT ENTER THE EUROPEAN MARKET FROM OUTSIDE THE EU ARE SUBJECT TO COMMUNITY CUSTOMS CONTROLS 3 PERFORMED BY MEMBER STATES BEFORE BEING RELEASED FOR FREE CIRCULATION WITHIN THE EUROPEAN UNION. IN A 2017 SPECIAL REPORT, THE EUROPEAN COURT OF AUDITORS (ECA) 4 EXAMINED WEATHER MEMBER STATES AND THE EUROPEAN COMMISSION ENSURE THE FACT THAT IMPORT PROCEDU RES AND LEGISLATION PROTECT THE FINANCIAL INTERESTS OF THE EU. SIGNIFICANT GAPS AND DEFICIENCIES WERE FOUND, THIS GENERATING AN ADVERSE EFFECT TO EU FINANCES AND INDICATING INEFFECTIVE APPLICATION OF CONTROLS. CUSTOMS CONTROLS CAN`T ENSURE THAT THE FINANCIAL INTERESTS OF THE EU ARE PROTECTED UNLESS THEY ARE BASED ON A COMMON SET OF RULES AND ARE APPLIED BY THE MEMBER STATES IN A STANDARDIZED AND HARMONIZED MANNER.
Keywords
IMPORT PROCEDURES
CUSTOMS CONTROLS
FISCAL LEGISLATION
CUSTOMS
Full Text
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References
[1]
Treaty on the Functioning of the EU (TFEU)
[2]
Regulation No. 952/2013 of the Council and the European Parliament, for the elaboration of Customs Code
[3]
European Court of Auditors, Special report No. 19/2017: Import procedures: shortcomings in the legal framework and an ineffective implementation impact the financial interests of the EU
[4]
Directive 2006/112/EG (the VAT Directive)
[5]
https://ro.wikipedia.org/wiki/Curtea_European%C4%83_de_Conturi
[6]
https://www.eca.europa.eu/Lists/ECADocuments/SR17_19/SR_CUSTOMS_EN.pdf
[7]
https://en.wikipedia.org/wiki/Single_Administrative_Document