Kredytowanie należności celnych na gruncie ustawy z dnia 31 lipca 1924 roku w przedmiocie uregulowania stosunków celnych
Creding of Customs Duties Under the Law of 31 July 1924 on the Settlement of Customs Relations
Author(s): Judyta Dworas-KulikSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Towarzystwo Naukowe KUL & Katolicki Uniwersytet Lubelski Jana Pawła II
Keywords: customs credit; duty; customs clearance of goods; the customs office; importer; ocean traffic
Summary/Abstract: This publication aims at a comprehensive discussion of the provisions relating to the issue of customs credit during the Second Polish Republic. In the current literature, there is no publication examining the provisions concerning this institution, and therefore the article of the fumes was first and foremost an analysis of the interwar legislation related to the issue. It is worth noting that the customs credit in the interwar period was used for both land and sea transport. The study will apply the historical-legal, dogmatic-legal and comparative method.
Journal: Roczniki Nauk Prawnych
- Issue Year: 29/2019
- Issue No: 4
- Page Range: 57-66
- Page Count: 10
- Language: Polish