The burden of proof in the contex of a post-clearance recovery of customs duties

Gellert, Lothar; Геллерт, Лотар

dc.contributor.author	Gellert, Lothar
dc.contributor.author	Геллерт, Лотар
dc.date.accessioned	2019-03-21T12:38:06Z
dc.date.available	2019-03-21T12:38:06Z
dc.date.issued	2019-03-21
dc.identifier.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.	uk_UA
dc.identifier.uri	http://biblio.umsf.dp.ua/jspui/handle/123456789/3328
dc.description.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.	uk_UA
dc.language.iso	en	uk_UA
dc.publisher	Університет митної справи та фінансів	uk_UA
dc.relation.ispartofseries	Customs Scientific Journal;№1,2013
dc.subject	burden of proof	uk_UA
dc.subject	clearance	uk_UA
dc.subject	recovery of customs duties	uk_UA
dc.subject	judgement	uk_UA
dc.subject	certificate of origin	uk_UA
dc.subject	бремя доказывания	uk_UA
dc.subject	таможенная очистка	uk_UA
dc.subject	взымание таможенных пошлин	uk_UA
dc.subject	решение суда	uk_UA
dc.subject	сертификат происхождения	uk_UA
dc.title	The burden of proof in the contex of a post-clearance recovery of customs duties	uk_UA
dc.title.alternative	Бремя доказывания в контексте взыскания таможенных пошлин после таможенной очистки	uk_UA
dc.type	Article	uk_UA