Keywords
customs law
customs and tax duties
customs administration
customs and tax duties
customs administration
How to Cite
Drozdek, A. (2015) “FISCAL AND CONTROL FUNCTION OF CUSTOMS ADMINISTRATION WITH RESPECT TO THE COLLECTION OF CUSTOMS AND TAX DUTIES”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 6(1), pp. 32–58. doi: 10.5604/01.3001.0012.2615.
Abstract
Customs Administration plays an important role in protecting the fiscal interests of the European Community. Customs service, as part of the Community Customs Administration is responsible for ensuring the safety and protection of fiscal interests not only of the Polish territory, but also of other Member States. Despite the abolition of customs borders between Member States, the role of the Customs service did not diminish, on the contrary, it is still growing. As a result, customs administration organs are equipped with a range of competencies associated with the collection of customs and tax duties on imported goods.The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.
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