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Anwendung von Zollverfahren unter Berücksichtigung des Unionszollkodex

Anwendung von Zollverfahren unter Berücksichtigung des Unionszollkodex

          
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About the Book

Masterarbeit aus dem Jahr 2016 im Fachbereich BWL - Beschaffung, Produktion, Logistik, Note: 1,7, Technische Universität Dresden (Institut für Wirtschaft und Verkehr), Sprache: Deutsch, Abstract: In den vergangenen Jahren unterlag das Zollrecht der Union einem dynamischen Wandel - bis schließlich der Unionszollkodex (UZK) mit seinen flankierenden Gesetzestexten das derzeitige Resultat des Reformprozesses präsentiert. Durch sein Inkrafttreten schaffte er die Basis für eine moderne, einheitliche Rechtslage innerhalb der EU sowie indirekt für am Handel beteiligte Drittländer. Ferner sind infolge der Zollkodexreform einige Prozessänderungen bei den Zollverfahren zu beachten, womit sich die Wirtschaftsbeteiligten befassen müssen. Des Weiteren gelten neue besondere Anforderungen an Vereinfachungen. Dem einhergehend soll im Rahmen dieser Arbeit das Ausmaß der Umstellungen für die Wirtschaftsakteure empirisch untersucht werden, wodurch sich folgende, zu beantwortende Forschungsfrage ableiten lässt: Welche Veränderungen ergeben sich für die Zollverfahren nach der neuen Rechtslage des UZK im Gegensatz zur langjährigen Vorgehensweise und wie müssen sich die Wirtschaftsbeteiligten darauf einstellen? Abschließend werden die wesentlichen Erkenntnisse durch Handlungsempfehlungen begleitet.


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Product Details
  • ISBN-13: 9783668395220
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 94
  • Series Title: German
  • Weight: 131 gr
  • ISBN-10: 3668395225
  • Publisher Date: 08 Mar 2017
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm


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Anwendung von Zollverfahren unter Berücksichtigung des Unionszollkodex
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