期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：Customs taxes are indirect taxation having an important share within the European Union budget and implicitly within the budget of each component state. Due to this reason there is a permanent preoccupation from the part of the European Union Council to modernize the customs legislation for the communitarian area. In order to prevent the tax evasion and in order to enlarge collections,the European Union Council imposed a system of customs tax exemptions for the imports and exports capable to facilitate the circulation of goods inside the communitarian area. The customs tax exemption was settled by the Regulation (CE) no.1186/2009 of the European Union Council and refers to a multitude of groups of products,solving thus many problems linked to the circulation of goods inside the communitarian area and the tertiary countries bordering it.
