Keywords
customs
duties
tax and duty exemptions
duties
tax and duty exemptions
How to Cite
DROZDEK, A. (2015) “THE FISCAL AND CUSTOMS ADMINISTRATION TO CONTROL THE COLLECTION OF CUSTOMS DUTIES-TAX”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 6(4), pp. 1–24. doi: 10.5604/01.3001.0012.2967.
Abstract
The issues contained in this publication focuses on the basic characteristics of the structural elements of duty, for which undoubtedly include relief and duty exemptions. The analysis showed differences that occur in their construction, as well as the functions performed by them. With their legal nature, as well as places in the legal structure of duties that they are not necessary for the existence of the duty.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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