Gestionar la frontera: el procedimiento aduanero y la interacción entre el código aduanero de la Unión y el derecho estatal

Autor:Rafael Sanz Gómez
Páginas:181-211
 
EXTRACTO GRATUITO
Pwgxc"Hkuecnkfcf"̋"OqpqitƒÞeq"̋"!∀#∃%&∋(%()∀∗+,−∗%∃∋.∗%&)/)0.12∗∋+%−∋%"̋"KUUP<"38;8/2395"̋"Rƒikpcu"3:3/433 3:3
+;<934=;
Iguvkqpct"nc"htqpvgtc<""
gn"rtqegfkokgpvq"cfwcpgtq""
{"nc"kpvgtceek„p"gpvtg"gn"e„fkiq"cfwcpgtq""
fg"nc"Wpk„p"{"gn"fgtgejq"guvcvcn
Tchcgn"Ucp¦"I„og¦
(#∋)∃∗∋#+94−0/3&∃+!∋%&∋#6+
73∀8∃#∗∀0/0+Κ/%∀∋3/.+0∃+?0−%/%∀Η3+/+!∀∗&/3%∀/
Hgejc"fg"tgegrek„p<"4:/28/423;"
Hgejc"fg"cegrvcek„p<"32/29/423;
TGUWOGP<
Guvg"vtcdclq"guvwfkc"nc"tgiwncek„p"fgn"rtqegfkokgpvq"fg"fgenctcek„p"cfwcpgtc"tgiwncfq"gp"gn"
E„fkiq"Cfwcpgtq"fg"nc"Wpk„p"{"uw"pqtocvkxc"fg"fgucttqnnq."cu"eqoq"nqu"ogecpkuoqu"fg"eqpvtqn"
rquvgtkqtgu"cn"ngxcpvg0"Ug"eqortwgdc"e„oq"ug"tghnglc"gp"gn"E„fkiq"Cfwcpgtq"nc"pgegukfcf"fg"
ciknk¦ct"nqu"rtqegfkokgpvqu"rctc"rqfgt"iguvkqpct"gn"kpvgpuq"vtƒhkeq"fg"ogtecpecu"xkpewncfq"eqp"
nc"Wpk„p" Cfwcpgtc0"Ug" guvwfkcp"rtqdngocu" fg"ctvkewncek„p" gpvtg"nc" pqtocvkxc"fg" nc"Wpk„p" {"nc"
pqtocvkxc"guvcvcn0" Hkpcnogpvg."ug" cpcnk¦cp"cniwpqu" fg"nqu" rtqdngocu"fg" crnkecek„p"swg" ug"jcp"
rwguvq"fg" ocpkhkguvq" gp"nc" lwtkurtwfgpekc" oƒu"tgekgpvg" vcpvq"fgn" ƒodkvq" fg"Gurc‚c" eqoq" fg"
nc"Wpk„p"Gwtqrgc."cu"eqoq"gp"nqu"tgewtuqu"fg"ecucek„p"rtgugpvcfqu"cpvg"gn"Vtkdwpcn"Uwrtgoq0
Rcncdtc u"encxg<" "E„fkiq" Cfwcpgtq" fg" nc" Wpk„p." rtqegfkokgpvq" cfwcpgtq." fgwfc"
cfwcpgtc."ngxcpvg."eqpvtceek„p0
CDUVTCEV<
Vjku"rcrgt" uvwfkgu"vjg" tgiwncvkqp"qh"vjg" ewuvqou"fgenctcvkqp" rtqegfwtg"tgiwncvgf"kp" vjg"
Wpkqp"Ewuvqou"Eqfg"cpf"kvu"korngogpvkpi"tgiwncvkqpu."cu"ygnn"cu"vjg"rquv/tgngcug"eqpvtqn"
ogejcpkuou0"Kv"tgoctmu"jqy"vjg"pggf"vq"urggf"vjg"rtqegfwtgu"wr"vq"ocpcig"vjg"kpvgpug"
vtchhke"qh"iqqfu"ku" tghngevgf"kp"vjg"Ewuvqou"Eqfg0" Ctvkewncvkqp"rtqdngou"dgvyggp" GW"cpf"
pcvkqpcn"ncy"ctg"uvwfkgf0"Hkpcnn{."uqog"qh"vjg"crrnkecvkqp"rtqdngou"vjcv"jcxg"dggp"dtqwijv"
vq"nkijv"kp"vjg"oquv"tgegpv"ecug/ncy" kp"Urckp"cpf"kp"vjg"Gwtqrgcp" Wpkqp."cu"ygnn"cu"kp"vjg"
rgpfkpi"crrgcnu"dghqtg"vjg"Uwrtgog"Eqwtv."ctg"cpcn{ugf0
Mg{"yqtfu<" "Wpkqp"Ewuvqou"Eqfg."ewuvqou" rtqegfwtg."ewuvqou"fgdv."tgngcug." gpvt{" kp"
vjg"ceeqwpvu0
+;<934=;
Iguvkqpct"nc"htqpvgtc<"gn"rtqegfkokgpvq"cfwcpgtq"{"nc"kpvgtceek„p"gpvtg"gn"e„fkiq"cfwcpgtq""
fg"nc"Wpk„p"{"gn"fgtgejq"guvcvcn"
*Tchcgn"Ucp¦"I„og¦+
Pwgxc"Hkuecnkfcf"̋"OqpqitƒÞeq"̋"!∀#∃%&∋(%()∀∗+,−∗%∃∋.∗%&)/)0.12∗∋+%−∋%"̋"KUUP<"38;8/2395"̋"Rƒikpcu"3:3/433
3:4
UWOCTKQ<" "Ζ6+</+3∃%∃∗∀0/0+0∃+−3+ 3−∃8∋+:Η0∀Χ∋+ 90−/3∃#∋+Ι/#/+ ./+73∀Η3+ ?−#∋Ι∃/6+Ψ6+ ?.+∗∀∗&∃∆/+0∃+
)−∃3&∃∗+ 0∃.+ !∃#∃%1∋+ &#∀5−&/#∀∋+ /0−/3∃#∋6+ Ν6+ ?.+ Ι#∋%∃0∀∆∀∃3&∋+ /0−/3∃#∋β+ %−∃∗&∀∋3∃∗+
Χ∃3∃#/.∃∗6+Ν6Ζ6+?.∃∆∃3&∋∗+4+%∋3%∃Ι&∋∗+5Γ∗∀%∋∗+0∃.+Ι#∋%∃0∀∆∀∃3&∋+/0−/3∃#∋6+Ν6Ψ6+<∋∗+∗−Π∃&∋∗+
∀3&∃#8∀3∀∃3&∃∗+∃3+∃.+Ι#∋%∃0∀∆∀∃3&∋6+_6+!∃%./#/%∀Η3+∗−∆/#∀/+0∃+∃3&#/0/+4+Ι#∃∗∃3&/%∀Η3+0∃+
./∗+∆∃#%/3%Τ/∗+∃3+/0−/3/6+ε6+!∃%./#/%∀Η3+∃3+/0−/3/6+ε6Ζ6+(#∃∗∃3&/%∀Η3+4+&#/∆∀&/%∀Η3+0∃+./+
0∃%./#/%∀Η3+∃3+/0−/3/6+ε6Ψ6+(/Χ∋+∋+Χ/#/3&Τ/+4+.∃8/3&∃+0∃+./∗+∆∃#%/3%Τ/∗6+ε6Ν6+!∃%./#/%∀Η3+
∗∀∆Ι.∀)∀%/0/6+ ς6+ :∋3&#∋.+ /+ Ι∋∗&∃#∀∋#∀6+ ς6Ζ6+ Ε−Ι−∃∗&∋∗+ ∃3+ .∋∗+ Ρ−∃+ Ι#∋%∃0∃+ ∃.+ %∋3&#∋.+ /+
Ι∋∗&∃#∀∋#∀6+?3+ ∃∗Ι∃%∀/.ϑ+ .∋∗+ ∃)∃%&∋∗+ 0∃.+Ι./Σ∋+ 0∃+ &#∃∗+ /φ∋∗+ 0∃.+/#&Τ%−.∋+Ζ[Ν6Ν+ 0∃.+ :Η0∀Χ∋+
90−/3∃#∋+0∃+./+73∀Η36+ς6Ψ6+ !∃∗/##∋..∋+0∃.+Ι#∋%∃0∀∆∀∃3&∋+0∃+%∋3&#∋.6+ς6Ν6+2∀3/.∀Σ/%∀Η3+0∃.+
Ι#∋%∃0∀∆∀∃3&∋+0∃+%∋3&#∋.6+γ∀5.∀∋Χ#/)Τ/6
30" NC"PGEGUKFCF"FG"WP"PWGXQ"EðFKIQ"CFWCPGTQ"RCTC"NC"
WPKðP"GWTQRGC
Gn";2"rqt"322"fgn"vtƒÞeq"owpfkcn"fg"ogtecpecu"ug"tgcnk¦c"rqt"xc"octvkoc0"Fgu/
fg"wp"rwpvq"fg"xkuvc" nqiuvkeq."nc"kpvtqfweek„p"fgn"eqpvgpgfqt"Ïswg"ug" tgoqpvc"
c"nqu"c‚qu"ekpewgpvc"fgn"ukinq"rcucfqÏ"jc"tguwnvcfq"hwpfcogpvcn"gp"gn"hqogpvq"
fgn"vtcpurqtvg"fg"ogtecpecu"rqt"oct."{c"swg"rgtokvk„"tgfwekt"gpqtogogpvg"gn"
vkgorq"pgeguctkq"rctc"nc"ectic"{"fguectic."swg"rcu„"fg"uwrqpgt"gn"72"rqt"322"fgn"
vkgorq"fg"vtcpurqtvg"vqvcn"c"wp"ogtq"32"rqt"322"*Dtgiocp."4239."rƒiu0"388/389+0"
Fgufg"gpvqpegu."nqu"cxcpegu"vgepqn„ikequ"jcp"cegngtcfq"rcwncvkpcogpvg"nqu"rtq/
eguqu<"ewcpfq"ug"gncdqt„"gn"E„fkiq"Cfwcpgtq"Eqowpkvctkq"Ïgp"nqu"c‚qu"qejgp/
vcÏ."wpc"¿pkec"it¿c"rctc"eqpvgpgfqtgu"gtc"ecrc¦"fg"fguectict"3222"vqpgncfcu"rqt"
jqtc="gp"4237."nc" ecrcekfcf"fg" fguectic"nngicdc" c"ncu" 5722"vqpgncfcu"rqt"jqtc0"
Gn"xqnwogp"fgn"vtƒÞeq"cfwcpgtq"gp"nc" Wpk„p"Gwtqrgc"tgrtgugpvc"gn"38'" fgn"eq/
ogtekq"owpfkcn."gswkxcngpvg"c"swkpkgpvcu"fgenctcekqpgu"rtqegucfcu"rqt"okpwvq0"
Guvg"guegpctkq"igpgtc"wpc"hwgtvg"rtguk„p"uqdtg"ncu"kpuvkvwekqpgu"rctc"oglqtct"nc"
gÞekgpekc"fg"nqu"rtqegfkokgpvqu"cfwcpgtqu"{"cu"gxkvct"swg"ug"etgg"wp"Ñewgnnq"fg"
dqvgnncÒ0"Rqt"gnnq."ug"xgpc" crwpvcpfq"swg"nc" kphqtocvk¦cek„p"fgn" rtqegfkokgpvq"
cfwcpgtq"uwrqpc"wpc"pgegukfcf"kpcrnc¦cdng"*Vtwgn"{"Ocicpctku."4237."rƒi0"34+0"
Guvg"gu"gn"eqpvgzvq"gp"swg"ug"gncdqt„"gn"E„fkiq"Cfwcpgtq"fg"nc"Wpk„p"*gp"nq"uweguk/
xq."ECW+."swg"gpvt„"gp"xkiqt"gn"3"fg"oc{q"fg"4238"gp"uwuvkvwek„p"fgn"E„fkiq"Cfwc/
pgtq"Eqowpkvctkq"*ECE+0"Wpc"fg" uwu"rtkpekrcngu" pqxgfcfgu."rtgekucogpvg."gu"wpc"
fgekfkfc"crwguvc"rctc"swg"vqfq"kpvgtecodkq"fg"kphqtocek„p."vcpvq"gpvtg"fkhgtgpvgu"
Cfokpkuvtcekqpgu"eqoq"gpvtg"guvcu"{"nqu"qrgtcfqtgu"geqp„okequ."fgdg"ghgevwctug"
c"vtcxfiu"fg"vfiepkecu"fg"vtcvcokgpvq"gngevt„pkeq"fg"fcvqu"*Eƒoctc"Dcttquq."4236+0
Gn"ECW"cÞtoc."gp"uw"eqpukfgtcpfq"37."swg"Ñnc"hceknkvcek„p"fgn"eqogtekq"ngivkoq"{"
nc"nwejc"eqpvtc"gn"htcwfg"gzkigp"cfqrvct"wpqu"tgiogpgu"cfwcpgtqu"{"wpqu"rtq/
egfkokgpvqu"ukorngu."tƒrkfqu"{"wpkhqtoguÒ0"Uw"ctvewnq"5."swg"tgiwnc"nqu"qdlgvkxqu"
fg"ncu"cwvqtkfcfgu"cfwcpgtcu."gu"wp"dwgp"tgàglq"fg"nc" pgegukfcf"Ïcu" ug"ug‚cnc"
gzrtgucogpvgÏ"fg"Ñocpvgpgt"wp"gswknkdtkq"cfgewcfq"gpvtg"nqu"eqpvtqngu"cfwcpg/
tqu"{"nc"hceknkvcek„p"fgn"eqogtekq"ngivkoqÒ0"Nqu"eqpvtqngu"cfwcpgtqu." eqoq"vqfc"
cevkxkfcf"fg"eqpvtqn."pq"uqp"wp"Þp"gp"u"okuoqu."ukpq"swg"rtqvgigp"kpvgtgugu"xc/
tkcfqu0"Gp"wp"nwict"fguvcecfq"ug"gpewgpvtcp"nqu"kpvgtgugu"Þpcpekgtqu"fg"nc"Wpk„p"
{"uwu" Guvcfqu"okgodtqu"*vfipicug" gp"ewgpvc."gp" guvg"ugpvkfq."swg" nqu"ctcpegngu"

Para continuar leyendo

SOLICITA TU PRUEBA