L'obbligazione doganale

Modonesi, Diego
(2012)

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Authors
  • Modonesi, DiegoUCLouvain
    author
Supervisors
Di Pietro, Adriano
 ;
Autenne, Jacques
Abstract
(en) As an overview, my thesis investigates the latent contrast between the goal of the current customs legislation that is own revenue and its coherence with each member states’ national legislation. Here the goal is not only revenue, but also other principles for instance tax payer’s rights and coherence with the national fiscal system. Specifically, I have investigated this latent contrast in three customs fields: 1) Source; 2) Object; 3) Subjects.
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Modonesi, D. (2012). L’obbligazione doganale. https://hdl.handle.net/2078.5/204002