Professional Documents
Culture Documents
Customs Procedure 42
Customs Procedure 42
Uploaded by
as002Copyright
Available Formats
Share this document
Did you find this document useful?
Is this content inappropriate?
Report this DocumentCopyright:
Available Formats
Customs Procedure 42
Customs Procedure 42
Uploaded by
as002Copyright:
Available Formats
ISSN 1831-0826
. 13
2011
42
;
EL
. 13
2011
42
;
( 287, 4, , )
O
12, rue Alcide D e G asper i
1615 Luxe mbourg
LUXEMBOUR G
. +352 4398-1
+352 4398-46410
E-mail: eu raud@eca.europa.eu
I nter net: http://w w w.eca.europa.eu
. 1 3
2011
Europa (http://europa.eu).
.
: , 2011
ISBN 978-92-9237-420-4
doi:10.2865/39192
, 2011
.
Printed in Luxembourg
IVII
15
611
68
911
1249
1224
,
1417
1824
2546
2735
3642
4346
4749
. 13/2011 42 ;
5059
I
II 42
III
IV
V
. 13/2011 42 ;
:
/ .
, .
/ (/):
,
.
, .
: .
:
( ). , .
: ,
(E) .1798/2003 1 , , .
, ,
,
. .
: .
: ,
.
: , ,
,
.
:
,
,
.
:
, .. .
: 2009,
13,7 11,7% . .
.
,
, 50% , .
1
() .1798/2003 , 72003,
(E) .218/92 (L264 15.10.2003, .1).
. 13/2011 42 ;
:
.
:
.
:
,
, .
(ATFS):
ECOFIN 28N 2006,
.
:
.
: (.. , ),
. ,
, .
:
.
: ,
, ,
, , , .
: .
Fiscalis:
, , ,
.
SCAC: (Standing Committee on Administrative Cooperation,
SCAC) 44 () .1798/2003
, .
.
VIES: ( VAT Information Exchange System,
VIES)
. ,
( )
VIES.
.
.
.
. 13/2011 42 ;
I.
42
,
. .
II.
42
.
. ,
.
III.
. ,
.
IV.
,
. ,
.
V.
VI.
42 .
, ,
, 2009 2200,
1800
400 21
. 29%
2009
42 .
VII.
:
)
.
)
,
.
)
/ .
)
,
) ,
)
.
. 13/2011 42 ;
)
42,
, .
)
,
.
)
42
.
. 13/2011 42 ;
1.
42
2 . ,
.
42 ,
,
37
2.
42. ,
,
.
63.
,
3.
42
42
:
63.
3
) .
3
)
.
) , .
)
.
.
)
( VIES).
) ,
VIES.
. 13/2011 42 ;
----------------------------------------------
( )
,
VIES
VIES
VIES
( Y)
4.
42
( X)
10
I.
42
. 13/2011 42 ;
11
5.
. ,
.
, .
,
. ,
, 42.
, ,
42
, 6,6, 1
42 2.
, 1
2. 2
.
1 1,3.
. 13/2011 42 ;
12
6.
Fiscalis
.29
.
7.
8.
42.
.
5
,
.
, , , ,
, .
, ,
, , ,
, , , ,
, , ,
, , ,
, , ,
9.
( II),
Fi s c a l i s . 2 9 4 .
.
. , ,
5 .
42 ,2009, 40
68% 2009
.
10.
3 0
( 2 1 9 ) , 2 0 0 9
42.
11.
, ,
21 6
.
,
.
. 13/2011 42 ;
13
12.
13.
7
,
.
,
,
,
, .
,
42.
,
2010.
8
Fiscalis, SCAC,
ATFS.
9
8
,
143 .
, 1 2 0 1 1
/
,
9. ,
2009
.
TAXUD
2009/69/E
,
252009,
2006/112/E
(L175
4.7.2009, .12).
14.
27 42
.
. 13/2011 42 ;
14
15.
10 .
,
13.
10
(E)
.2454/93 ,
21993,
(E) .2913/92
16.
17.
( )
/ .
. ,
.
(L253 11.10.1993,
.1).
, , /
. , , /
. , /
, .
18.
42
.
. 13/2011 42 ;
15
19.
20.
, ,
. , 2 0 1 0 ,
11 ,
1 2 .
. ,
, 2011 .
11
2008/117/E
,
16 2008,
2006/112/E
(L14 20.1.2009, .7).
12
() .37/2009
,
,
.
.
,
162008,
(E) .1798/2003
,
21.
(L14 20.1.2009, .1).
,
13 , /
,
.
13
.
14
22.
II
,
2010 1 4 .
.10430/09:
,
23.
.
,
1 5 .
143, 2,
) )
2006/112/ ,
,
2010.
15
()
.1798/2003.
. 13/2011 42 ;
16
24.
, 16 17
,
. ,
.
, ,
.
16
17
(E)
.515/97 ,
131997,
(L82
25.
, , .
, ,
. 4 2 ,
.
26.
,
,
4 2 . :
22.3.1997, .1).
)
( III),
) (
IV),
) 2 1 (
6)
( V).
. 13/2011 42 ;
17
27.
/ ,
. ,
VIES , ,
.
28.
2009, / ,
. , ,
/
, , /
,
( 1 3 III).
29.
V I E S / .
/ . ,
,
. , 42
/ ( 2, 3 4
III).
. 13/2011 42 ;
18
30.
,
/
1 7 2 1 9 . ( 1
IV). /
1 2 2 1 9 .
, ,
( 2 IV).
18
143,
1, ),
.
19
272007
C-409/04,
Teleos .., 2007,
.I-7797, 42
272007
C-184/05, Twoh
International, 2007,
.I-7897, 23
182010
31.
C-84/09, X,
,
.
1 8 . , ,
(
) .
,
.
2010, .I-0000,
27
72010
C-285/09,
Generalbundesanwalt beim
Bundesgerichtshof, 41
162010
C-430/09, Euro
Tyre Holding BV, 29,
32.
33.
28, ,
205
219 . ,
, 20 30
( 5 6 III).
), ,
138, 1,
.
19,
.
. 13/2011 42 ;
19
34.
36 219 ,
. , ,
( 3 IV). ,
, ,
. ,
( 4 IV).
20
, , ,
35.
,
( 1 5
IV),
.
( 9 III).
42
36.
, ,
.
2 0 ,
, , ( 10 III). ,
.
. 13/2011 42 ;
20
37.
38.
,
.
.
21
86
, /
.
,
.
vies
39.
V I ES .
40.
, ,
,
.
,
,
, 21 . , VIES ,
.
. 13/2011 42 ;
21
vies,
41.
, 15 30
, 2 2
. ,
VIES.
22
.
23
19
() . 1798/2003
.
24
42.
()
,
23 42 2 4 .
.1925/2004 ,
292004,
()
.1798/2003
43.
,
.
. ,
,
.
44.
.
.
. ,
( 11 III).
(L331
5.11.2004, . 13).
. 13/2011 42 ;
22
45.
,
VIES
.
25
10%
,
46.
, VIES,
. V I E S ,
.
IV, 1 5).
26
27
(18,67%)
47.
48.
I V,
2 1 9
2009
.
,
, 2200 ,
1 8 0 0 2 5 4 0 0 2 1
2 6 .
, 2 9 %
2 7
2 0 0 9
42.
.
28
10%
, ,
( IV, 7).
, 400 ,
, :
2 8 . ,
150 ,
,
. ,
2 5 0 .
. 13/2011 42 ;
23
49.
2 1 .
2 1
. 2 1 3 2 9
, 175 30 .
2 0 (11 %) ,
.
V.
29
219
, 213
.
,
.
30
.
252011,
C-539/09,
,
. , ,
.
. 13/2011 42 ;
24
50.
, . , , .
51.
42 .
, ,
, 2009 2 200 , 1 800 4 0 0
. 29 %
2009
4 2
( 47).
52.
. ,
,
. ( 14 17).
1
/ ,
, , .
.
. 13/2011 42 ;
25
53.
( 20).
2
(
)
,
.
54.
H (
) ( )
( 23 24).
3
,
.
. 13/2011 42 ;
26
55.
42.
, . . / ,
( 2 7 3 5 ,
3 9 40).
4 5
4 . / V I E S
.
5.
42,
,
.
56.
( )
,
( 36 38).
57.
V I E S
.
( 43 44).
. 13/2011 42 ;
27
.
,
.
58.
,
, , ,
( 41 42).
7
, ,
,
.
59.
,
,
.
,
(
45 46).
. 13/2011 42 ;
28
(
)
42 .
I V,
I g o r s LU D B O R S ,
, ,
1 12011.
V tor M anuel da S I LVA C A L D E I R A
. 13/2011 42 ;
29
,
1 . , , ,
.
, , 2 .
4 2 , ,
, 37
4 2 ,
3 . , 63.
,
4 2 ( ) 6 3 (
) 37. ,
.
. 131
,
, .
201 2006/112/E , 282006,
( ) (L347 11.12.2006, .1).
2
143, 1, ), .
38 (E) .2454/93 .
. 13/2011 42 ;
30
. , ,
17 138 .
,
4 :
) /
5 ,
) /
/ ,
)
6 .
2006/112/E 242: ,
. 220:
, ,
, . 250, 1:
, ,
, ,
.
5
214 204 .
262 .
. 13/2011 42 ;
31
2 0 1 1 7 ,
:
) ,
,
) ,
1 3 8 , 1 ,
, , ,
138, 2 ,
)
)
.
, ) .
VIES,
.
( ) ( )
,
.
1 2 2009/69/E.
. 13/2011 42 ;
32
I I
42
I.
44 /
( ) (
)
. VIES
/ .
, ( .1 4 III).
II.
. 4 4 1 7 ) , . . .
. , (
.5 8 III).
I I I.
17, ),
,
,
. ,
.
, , ,
( .9
III).
. 13/2011 42 ;
33
I I
I V.
(
.10 III).
V.
( ) /
.
,
, (
.11 III).
V I.
/,
( .12 13 I I I) .
V II.
( ) ( V ).
. 13/2011 42 ;
(34/34)
(34/34)
17 )
10
BE
(34/34)
(4/34)
VIES
11
12
13
(12/30)
(13/34)
17 )
(30/30)
DK
(30/30)
(30/30)
(30/30)
(34/34)
44
(30/30)
(30/30)
(32/34)
(34/34)
(25/30)
(15/34)
44
(34/34)
DK
/ ( )
44
/ ( /)
44 ( )
BE
(15/30)
(30/30)
ES
(28/30)
(30/30)
(20/30)
(1/30)
(30/30)
(30/30)
ES
(35/35)
(28/30)
(30/30)
AT
(4/30)
(35/35)
FR
(2/30)
(30/30)
(29/30)
(30/30)
(29/30)
(13/30)
AT
(1/35)
(35/35)
(35/35)
(35/35)
(35/35)
(35/35)
(16/35)
(35/35)
(27/35)
FR
(12/30)
(12/30)
SI
(18/30)
(30/30)
(27/30)
(30/30)
(2/30)
SI
(29/30)
SE
(1/30)
(30/30)
(30/30)
(30/30)
(30/30)
(30/30)
(30/30)
SE
2
1
2
(59/219)
1
2
(200/219)
1
2
(39/219)
1
2 %
(169/219)
2
(129/219)
1
2
(90/219)
1
2
(219/219)
1
2
(205/219)
1
2
(188/219)
1
2
(56/219)
1
2
(160/219)
1
2
(70/219)
1
34
I I I
. 13/2011 42 ;
(
/)
(1/34)
(8/34)
(2/30)
(2/34)
(1/30)
DK
(20/34)
17 )
(1/30)
DK
BE
(6/34)
/ ( /)
BE
(16/30)
ES
(1/30)
(2/30)
(15/30)
ES
FR
(4/35)
FR
(28/30)
AT
(1/30)
(2/30)
AT
(13/30)
(4/30)
SI
(1/30)
SI
(3/30)
(2/30)
SE
(12/30)
SE
(70/219)
(7/219)
(3/219)
(36/219)
(12/219)
(17/219)
35
I V
. 13/2011 42 ;
0%
0%
0%
0%
..
34
34
30%
DE
DK
.. 100%
CZ
70% 100% 100% 100%
BG
10
BE
IE
14%
86%
14
12
ES
6%
94%
33
31
FR
27
25
LT
7%
30
19
0%
30
28
0%
MT
7%
93%
ES
25% 100%
75%
HU
10%
90%
DK
93% 100%
IT
10%
90%
28
18
BE
35
25
30
14
RO
33%
67%
AT
30
24
AT
11%
89%
SI
11%
0%
0%
30
27
10
10
PL
0%
15
13
PT
13%
FI
36%
15
14
UK
0%
0% 100%
SE
0% 100%
64% 100%
11
SK
11%
89%
213
38
20
155
87%
0%
100%
SE
89% 100% 100% 100%
11
NL
14%
86%
FR
11%
89%
213
38
20
155
36
. 13/2011 42 ;
37
I.
,
113 ,
.
,
. ,
, .
,
,
( . . ,
Fiscalis,
, , ..).
( 42),
2 006.
Fi s c a l i s
.
143 2 ,
. 1 4 3 2 1 2011.
,
.
,
1
2013.
IV.
2011
,
42
.
,
( ,
).
V. )
III IV
.
V. )
IV
.
VI.
.
.
. 13/2011 42 ;
38
VII. )
2011
.
,
( ,
)
.
VII. )
.
VII. )
VIES
( ) ,
42.
VII. )
( )
,
Eurofisc
,
.
VII. )
,
Eurofisc.
,
.
VII. )
.
.
,
.
42
E u ro f i s c, ,
. ,
1 .
() .904/2010 ,
72010,
() ( L268 12.10.2010, . 1).
. 13/2011 42 ;
39
3. )
1 4 3 2
,
.
12.
1 4 3
2 ,
,
. ,
,
1 2013,
.
.
3. )
. ,
.
3. )
VIES
.
,
1 ,
,
,
2, .
15.
,
( ) ,
1 2 0 1 3 .
4 2 . ,
(
,
, ).
. 13/2011 42 ;
40
16.
312/2009
.
42,
44 .
.
1 2013.
,
.
31.
17.
.
.
,
,
( 2 5 3
)
( 253 4 ).
,
( 253 8 ).
19.
20092010,
( AT F S )
(SC AC ).
1 2 0 1 0
.
21.
Eu ro f i s c
.
(
)
( ),
,
.
. ,
.
22.
Eurofisc 4200,
.
. 13/2011 42 ;
41
23.
.
2013
42.
24.
,
.
27.
VIES,
.
28.
2011,
,
.
.
31 32
.
,
.
37.
( )
.
41.
, ,
.
,
.
42.
1 4 3 ,
.
, Eurofisc.
43.
(
)
. 6.
45.
.
46.
,
. V I E S
.
. 13/2011 42 ;
42
47 48
2 0 0 9 ,
2 0 1 1
.
50.
,
.
2 0 0 6 2 .
51.
1 4 3
1
2 0 1 1 .
,
. 2010
Eurofisc
42.
2
2008/117/E , 16
2008, 2006/112/E
.
2009/69/
, 252009,
2006/112/
.
2010/24/
, 162010,
,
.
() .904/2010 ,
72010,
1798/2003.
.
:
Eurofisc,
, VIES
.
. 13/2011 42 ;
43
1
2011
( ).
,
( ,
) .
2
.
54.
.
3
(..
Fiscalis,
, ..)
.
4 5
4.
VIES
.
5.
,
Eu ro f i s c,
.
.
56.
, .. 29
Fi s c a l i s , ,
, ,
.
57.
(
)
. 6.
6
,
Eurofisc.
,
.
58.
41 42.
7
.
42
Eurofisc.
. 13/2011 42 ;
44
8
.
.
,
.
42
E u ro f i s c, ,
.
,
.
. 13/2011 42 ;
45
o
. 13/2011
42
;
:
2011 44 . 21 29,7 cm
ISBN 978-92-9237-420-4
doi:10.2865/39192
EU Bookshop (http://bookshop.europa.eu)
.
(http://ec.europa.eu)
+352 2929-42758.
:
EU Bookshop (http://bookshop.europa.eu).
(.. ,
):
(http://publications.europa.eu/others/agents/index_el.htm).
,
. ,
.
.
, ,
,
/,
42
.
QJ-AB-11-012-EL-C
42
You might also like
- The Subtle Art of Not Giving a F*ck: A Counterintuitive Approach to Living a Good LifeFrom EverandThe Subtle Art of Not Giving a F*ck: A Counterintuitive Approach to Living a Good LifeRating: 4 out of 5 stars4/5 (5819)
- The Perfect Marriage: A Completely Gripping Psychological SuspenseFrom EverandThe Perfect Marriage: A Completely Gripping Psychological SuspenseRating: 4 out of 5 stars4/5 (1139)
- The 7 Habits of Highly Effective PeopleFrom EverandThe 7 Habits of Highly Effective PeopleRating: 4 out of 5 stars4/5 (353)
- The Subtle Art of Not Giving a F*ck: A Counterintuitive Approach to Living a Good LifeFrom EverandThe Subtle Art of Not Giving a F*ck: A Counterintuitive Approach to Living a Good LifeRating: 4.5 out of 5 stars4.5/5 (20107)
- Pride and Prejudice: Bestsellers and famous BooksFrom EverandPride and Prejudice: Bestsellers and famous BooksRating: 4.5 out of 5 stars4.5/5 (20479)
- Remarkably Bright Creatures: A NovelFrom EverandRemarkably Bright Creatures: A NovelRating: 4.5 out of 5 stars4.5/5 (5786)
- Never Split the Difference: Negotiating As If Your Life Depended On ItFrom EverandNever Split the Difference: Negotiating As If Your Life Depended On ItRating: 4.5 out of 5 stars4.5/5 (3313)
- Art of War: The Definitive Interpretation of Sun Tzu's Classic Book of StrategyFrom EverandArt of War: The Definitive Interpretation of Sun Tzu's Classic Book of StrategyRating: 4 out of 5 stars4/5 (3321)
- The 7 Habits of Highly Effective People: The Infographics EditionFrom EverandThe 7 Habits of Highly Effective People: The Infographics EditionRating: 4 out of 5 stars4/5 (2487)
- American Gods: The Tenth Anniversary EditionFrom EverandAmerican Gods: The Tenth Anniversary EditionRating: 4 out of 5 stars4/5 (12956)
- Habit 1 Be Proactive: The Habit of ChoiceFrom EverandHabit 1 Be Proactive: The Habit of ChoiceRating: 4 out of 5 stars4/5 (2559)
- How To Win Friends And Influence PeopleFrom EverandHow To Win Friends And Influence PeopleRating: 4.5 out of 5 stars4.5/5 (6701)
- Habit 3 Put First Things First: The Habit of Integrity and ExecutionFrom EverandHabit 3 Put First Things First: The Habit of Integrity and ExecutionRating: 4 out of 5 stars4/5 (2508)
- Habit 6 Synergize: The Habit of Creative CooperationFrom EverandHabit 6 Synergize: The Habit of Creative CooperationRating: 4 out of 5 stars4/5 (2499)
- The 7 Habits of Highly Effective PeopleFrom EverandThe 7 Habits of Highly Effective PeopleRating: 4 out of 5 stars4/5 (2572)
- The Great Gatsby: The Original 1925 Unabridged And Complete Edition (Original Classic Editions)From EverandThe Great Gatsby: The Original 1925 Unabridged And Complete Edition (Original Classic Editions)Rating: 4 out of 5 stars4/5 (20573)
- Wuthering Heights (Seasons Edition -- Winter)From EverandWuthering Heights (Seasons Edition -- Winter)Rating: 4 out of 5 stars4/5 (9975)
![American Gods [TV Tie-In]: A Novel](https://imgv2-2-f.scribdassets.com/img/audiobook_square_badge/626321117/198x198/22ab6b48b6/1718315036?v=1){kind=icon}
