Research Articles Issue 1 · 2019 · pp. 85–92 · Issue page

IMPORT PROCEDURES RELATED TO EU FINANCIAL LOSSES

CL
VA
1 Police officer – General Inspectorate of Romanian Police – Gorj County Police Inspectorate
2 Police officer – „Al. I. Cuza” Police Academy – Department Director
Accepted 29 March 2026
Available Online 15 March 2019
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.
IMPORT PROCEDURES CUSTOMS CONTROLS FISCAL LEGISLATION CUSTOMS
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[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