THE FISCAL AND CUSTOMS ADMINISTRATION TO CONTROL THE COLLECTION OF CUSTOMS DUTIES-TAX
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Authors
Affiliation
Wyższa Szkoła Finansów i Prawa w Bielsku-Białej
eISSN
2543-411X
ISSN
2543-9103
Files
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Journal ISSN
Volume Title
license
CC-BY-NC 4.0
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Abstract
The issues contained in this publication focuses on the basic characteristics of the structural elements of duty, for which undoubtedly include relief and duty exemptions. The analysis showed differences that occur in their construction, as well as the functions performed by them. With their legal nature, as well as places in the legal structure of duties that they are not necessary for the existence of the duty.
Publisher
Scientific Journal of Bielsko-Biala School of Finance and Law (Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa)