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- W1564992491 abstract "The topicality of the study “The concept of a customs debt” is useful to the substantiation of customs policy as a component of commercial community policy and of domestic fiscal policy, so that the customs tax should provide the three functions: fiscal, protectionist and negotiation. The efficiency and transparency of implementation could be partially compromised by the current artificial legislative parallelism maintained between the directly applicable Romanian and community legislations. In the last years no less than four customs codes and three implementation regulations have succeeded." @default.
- W1564992491 created "2016-06-24" @default.
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- W1564992491 date "2012-06-09" @default.
- W1564992491 modified "2023-09-23" @default.
- W1564992491 title "Customs duty or duty" @default.
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