Regímenes Especiales en el Código Aduanero de la Unión
Autor:
Moreno-Carrasco, Ramón
Fecha:
05/07/2017Palabra clave:
Tipo de Ítem:
masterThesisResumen:
Los tiempos actuales se caracterizan por la globalización, la ausencia de distancias y el tránsito de todo tipo de bienes y servicios a nivel global. A pesar de ello las distintas jurisdicciones mantienen controles sobre los movimientos de los bienes tangibles que exceden del perímetro de su territorio, que es lo que conocemos como aduanas, y ello en dos sentidos, lo bienes que no perteneciendo a su territorio pretenden introducirse en él (importaciones), y los que si perteneciendo salen del mismo para ser comercializados en otros países (exportaciones). Dichas fronteras responden más a criterios políticos que a accidentes geográficos que separen un territorio de otro.
No obstante lo dicho la Unión Europea prevé supuestos donde la deuda aduanera queda en suspenso o condonada, siendo este el objeto del presente trabajo, dado que este coste inevitablemente condiciona las transacciones internacionales, pudiendo en ocasiones hacer inviables desde una perspectiva económica.
Descripción:
Current times are characterized by globalization, the lack of distances and the traffic of all kind of goods and services globally. Despite that, the different jurisdictions keep the control about the traffic of tangible assets that exceed the territories' perimeters, what we know as customs, and that happens both sides: the goods that not belonging to the territory try to get into it (imports), and those belonging to the territory leave its origin to be traded in other countries (exports). Cited borders respond to political criteria more than to geographic features that split one territory from the other.
However, the European Union mention scenarios where the customs debt is omitted or cancelled, being that the intend of the present work, considering that this cost undoubtedly conditions the international trade, making unfeasible the commerce in some occasions from an economical perspective.
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