Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Munkman on Employer's Liability

Munkman on Employer's Liability

Edited by: Marcus Pilgerstorfer KC
Price: £229.99

Adoption Law:
A Practical Guide 2nd ed




Welcome to Wildys

Watch


Enquiries of Local Authorities
and Water Companies:
A Practical Guide 7th ed



 Keith Pugsley, Ken Miles


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Are Uniformity and Legal Certainty in EU Tariff Classification Really Two Sides of the Same Coin? (eBook)


ISBN13: 9789403510996
Published: March 2025
Publisher: Kluwer Law International
Country of Publication: Netherlands
Format: eBook (ePub)
Price: £178.00
The amount of VAT charged may change depending on your location of use.


The sale of some eBooks are restricted to certain countries. To alert you to such restrictions, please select the country of the billing address of your credit or debit card you wish to use for payment.

Billing Country:


Sale prohibited in
Korea, [North] Democratic Peoples Republic Of

Due to publisher restrictions, international orders for ebooks may need to be confirmed by our staff during shop opening hours. Our trading hours are Monday to Friday, 8.30am to 5.00pm, London, UK time.


The device(s) you use to access the eBook content must be authorized with an Adobe ID before you download the product otherwise it will fail to register correctly.

For further information see https://www.wildy.com/ebook-formats


Once the order is confirmed an automated e-mail will be sent to you to allow you to download the eBook.

All eBooks are supplied firm sale and cannot be returned. If you believe there is a fault with your eBook then contact us on ebooks@wildy.com and we will help in resolving the issue. This does not affect your statutory rights.

This eBook is available in the following formats: ePub.

In stock.
Need help with ebook formats?




Also available as

Are Uniformity and Legal Certainty in EU Tariff Classification Really Two Sides of the Same Coin?, the first incisive, in-depth treatment of EU tariff classification, is a thoroughly researched book uncovering situations where the application of the rules prioritizes uniformity at the expense of legal certainty and proposes viable measures that can be undertaken to mitigate and/or effectively remedy the consequences of this imbalance in the EU. Goods imported to any EU Member State are subject to tariff rates established by a complex classification system that poses challenges to both uniformity and legal certainty within the EU.

What’s in this book:

The following aspects of EU tariff classification are discussed:

  • the problematic nature of the EU’s Binding Tariff Information (BTI) system
  • financial interests of the EU, Member States, and traders in tariff classification
  • difficulty of tariff classification due to the abundance of sources
  • role of the CJEU in uniform tariff classification
  • grounds for the revocation of a BTI
  • post-clearance recovery of duties
  • right of access to court in case of tariff classification disputes, and
  • potential establishment of an EU tariff classification Appeal Body

The author effectively outlines possible enhancements to the EU tariff classification measures and processes that could address issues of legal certainty while also promoting greater uniformity.

How this will help you:

The book offers significant insights for professionals and policymakers involved in tax and customs law, as well as for scholars studying these areas. Its in-depth examination of the complex framework of tariff classification and detailed exploration of taxpayers’ rights within EU customs law will be invaluable for effectively presenting customs cases in national and EU courts while understanding the available legal recourse. Customs officials will gain from its comprehensive advice on EU tariff classification procedures and the BTI system.

Subjects:
Taxation, eBooks
Contents:
Notes to the Reader
List of Abbreviations and Glossary
Preface

CHAPTER 1. Introduction
CHAPTER 2. The Uniformity Principle Within the EU, the WTO and WCO and the Challenges for Tariff Classification
CHAPTER 3. Legal Certainty and Tariff Classification
CHAPTER 4. The Difficulty of Tariff Classification Due to the Abundance of Sources
CHAPTER 5. The Application of a BTI and the Challenges for Uniformity and Legal Certainty
CHAPTER 6. The Revocation of a BTI and the Challenges from a Legal Certainty Perspective
CHAPTER 7. The Right of Access to Court in Case of Tariff Classification Disputes
CHAPTER 8. Are the Breaches of Legal Certainty Disproportionate
CHAPTER 9. Enhancing the Traders’ Right of Access to Court
CHAPTER 10. Conclusions and Recommendations

Bibliography
Table of Cases
Table of EU Documents