1. Університет митної справи та фінансів
  2. Періодичні видання УМСФ
  3. Customs Scientific Journal
  4. Customs 2013/1
Please use this identifier to cite or link to this item: http://212.1.86.13:8080/xmlui/handle/123456789/3328
Title: The burden of proof in the contex of a post-clearance recovery of customs duties
Other Titles: Бремя доказывания в контексте взыскания таможенных пошлин после таможенной очистки
Authors: Gellert, Lothar
Геллерт, Лотар
Keywords: burden of proof
clearance
recovery of customs duties
judgement
certificate of origin
бремя доказывания
таможенная очистка
взымание таможенных пошлин
решение суда
сертификат происхождения
Issue Date: 21-Mar-2019
Publisher: Університет митної справи та фінансів
Citation: 1. Official Journal C 9/18 from 12.1.2013. 2. Case C-293/04, ECJR 2006, 2263. 3. Case C-299/98, ECJR I-8683. 4. Cases C-218/83, ECJR 27, 23/04-25/04, ECJR I-1265, C-442/08, ECJR I-6457.
Series/Report no.: Customs Scientific Journal;№1,2013
Abstract: This paper considers issues of post-clearance recovery of customs duties. Based on a certain legal case the main conditions to be taken into account to decide on whom the burden of proof lays are discussed. The paper also gives an example of a judgement taken by the European Court of Justice concerning a certificate of origin.
URI: http://biblio.umsf.dp.ua/jspui/handle/123456789/3328
Appears in Collections:Customs 2013/1

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