Gaois

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  1. BUSINESS AND COMPETITION|competition · TRADE|international trade · TRADE|tariff policy|EU customs procedure · TRADE|tariff policy|customs regulations

    #593035

    IATE #3576811
    teacht ar an bpointe iontrála is mó buntáiste Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Zolltourismus
    de
    customs shopping
    en
    Definition practice by which economic operators IATE:933932 choose certain entry points IATE:1080947 into Member States of the Customs Union over others based on clearance times or stringency of customs policies Reference COM-Terminology Coordination, based on:- DG TAXUD, Study on the Evaluation of the Customs Union (Specific Contract No. 13 implementing Framework Contract No. TAXUD/2010/CC/101) Final report, European Union, 7 June 2013, https://www.eesc.europa.eu/sites/default/files/resources/docs/dg-taxud---evaluation-customs-union-en.pdf [11.7.2018] - Rohmer, B. et al., Lilico, A. and Ramboll Management Consulting AS: Evaluation of the electronic customs implementation in the EU – Final report, European Commission, 21 January 2015, http://ec.europa.eu/smart-regulation/evaluation/search/download.do?documentId=15444234 [11.7.2018]
    achat frontalier | tourisme douanier
    fr
    Definition pratique selon laquelle les opérateurs économiques sélectionnent les points d'entrée dans l'UE ou les points de sortie de l'UE les plus intéressants pour faire rentrer des produits Reference COM-FR, d'après:- Document de travail des services de la Commission – Résumé de l'analyse d'impact, CELEX:52011SC1318/FR [24.7.2018]- Site de virginieroziere.eu > «Rapporteur fictif sur l’harmonisation des sanctions douanières, je veux mettre fin aux inégalités entre États-membres», http://www.virginieroziere.eu/rapporteur-fictif-sur-lharmonisation-des-sanctions-douanieres-je-veux-mettre-fin-aux-inegalites-entre-etats-membres/ [24.7.2018]