The Harmonized Commodity Description and Coding System (HS) is the most successful legally binding instrument of the World Customs Organization (WCO) with 156 contracting parties. More and more countries and economic regions are applying the HS nomenclature worldwide. But not all member states...

The World Customs Organization (WCO, Organization Mondiale des Dounaes, OMD) is an intergovernmental organization of 176 Member States that was founded as European Customs Cooperation Council in 1952. The first Kyoto Convention on simplification of customs procedures is one of its most important...

Mit der VO (EG) Nr. 273/2009 hat die Kommission angesichts von zahlreichen Gerüchten endlich Klarheit hinsichtlich der Geltung der neuen Vorschriften für die Summarische Eingangsanmeldung und Summarische Ausgangsanmeldung geschaffen: die Vorschriften, die ab dem 1. Juli 2009 gelten sollten,...

The tax harmonization is a complex issue in the process of European integration. The tax harmonization is a process of convergence of the tax system based on mutual set of rules and, in general, it means existence of identical or similar tax rates for the tax payers in European Union, i.e. Euro...

The tax harmonization is a complex issue in the process of European integration. The tax harmonization is a process of convergence of the tax system based on mutual set of rules and, in general, it means existence of identical or similar tax rates for the tax payers in European Union, i.e. Euro...

The World Customs Organization (WCO, Organization Mondiale des Dounaes, OMD) is an intergovernmental organization of 176 Member States that was founded as European Customs Cooperation Council in 1952. The first Kyoto Convention on simplification of customs procedures is one of its most important...

Mit der VO (EG) Nr. 273/2009 hat die Kommission angesichts von zahlreichen Gerüchten endlich Klarheit hinsichtlich der Geltung der neuen Vorschriften für die Summarische Eingangsanmeldung und Summarische Ausgangsanmeldung geschaffen: die Vorschriften, die ab dem 1. Juli 2009 gelten sollten,...