Prawo i ryzyko celne
Customs law and risk
Contributor(s): Edyta Małecka-Ziembińska (Editor)
Subject(s): Politics / Political Sciences, Politics, Social Sciences, Economy, Business Economy / Management, Micro-Economics, Energy and Environmental Studies, Economic policy, Environmental and Energy policy, International relations/trade, Sociology of the arts, business, education, Economic development, Law on Economics, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, Business Ethics, EU-Legislation, Transport / Logistics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: prawo celne;Unia Celna;ryzyko celne;finanse publiczne;luka VAT;podatek węglowy;uproszczenia celne;cyfryzacja;sankcje gospodarcze;zrównoważony rozwój;
Summary/Abstract: Unijne prawo celne cały czas ewoluuje, jednak wydarzenia ostatnich lat, w tym pandemia COVID-19, brexit oraz wojna w Ukrainie (sankcje), postawiły przed nim nowe wyzwania. Uwidoczniły bowiem fundamentalną rolę służb celnych w ochronie europejskich granic oraz zapewnieniu bezpieczeństwa i zwiększonej odporności Unii Europejskiej i jej poszczególnych państw członkowskich. Dodatkowe wyzwanie, jakiemu muszą sprostać prawo i służba celna, stanowi podwójna transformacja w wymiarze ekologicznym i cyfrowym, a także odpowiedź na rosnącą liczbę regulacji dotyczących reglamentacji handlu. W kontekście tych zagadnień w monografii: a) przedstawiono projektowane i dyskutowane na poziomie unijnym zmiany prawa celnego, b) przybliżono pojęcie i istotę ryzyka celnego oraz zarządzania nim, a także rolę, jaką ma ono odgrywać w przyszłych działaniach organów celnych, c) scharakteryzowano i oceniono podejmowane w Polsce inicjatywy przygotowujące do likwidacji procedury uproszczonej w wywozie oraz mechanizmu dostosowywania cen na granicach z uwzględnieniem emisji CO2 (CBAM), d) wyjaśniono oszustwa vatowskie związane ze stosowaniem procedury celnej 42 przy imporcie towarów, e) zidentyfikowano stopień przestrzegania sankcji nałożonych na Rosję po jej inwazji na Ukrainę i rodzaj strategii dostosowawczych przyjętych przez przedsiębiorstwa działające w branżach bezpośrednio lub pośrednio objętych restrykcjami handlowymi.
- E-ISBN-13: 978-83-8211-233-7
- Print-ISBN-13: 978-83-8211-232-0
- Page Count: 138
- Publication Year: 2024
- Language: Polish
Reforma unii celnej
Reforma unii celnej
(The reform of the EU customs union)
- Author(s):Tadeusz Senda
- Language:Polish
- Subject(s):Economy, Economic policy, International relations/trade, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, EU-Legislation, Transport / Logistics
- Page Range:13-32
- No. of Pages:20
- Keywords:unia celna;prawo celne;e-handel;
- Summary/Abstract:Purpose: The purpose of this study is to present the changes to the EU customs regulations adopted by the European Commission on May 17, 2023. Design/methodology/approach: Author describes the previous and existing customs codifications from 1992 and 2014. Afterwards, he analyses the reasons for undertaking work on the current reform of the customs union and underlines the work of project groups. Finally, the author presents the structure of the new Customs Code, indicating the most important proposed changes. Findings: The provisions reforming the customs union are a response to situations in recent years,such as Brexit, the pandemic, the increased number of tasks of customs authorities resulting from non-tariff regulations and the massive development of e-commerce. Moreover, they are to prepare the customs service for new challenges, including the centralisation of the most important IT systems and the creation of the EU Customs Agency. Additionally, these provisions are intended to ensure the implementation of the principle of acting as one.
Wyższy poziom zarządzania ryzykiem celnym w nowym prawie celnym Unii Europejskiej
Wyższy poziom zarządzania ryzykiem celnym w nowym prawie celnym Unii Europejskiej
(Higher level customs risk management in the new EU
customs law)
- Author(s):Dariusz Leśniewski
- Language:Polish
- Subject(s):Politics, Economy, Public Administration, Law on Economics, EU-Legislation, Transport / Logistics
- Page Range:33-46
- No. of Pages:14
- Keywords:ryzyko celne;prawo celne;unia celna;zarządzanie ryzykiem;
- Summary/Abstract:Purpose: The purpose of this study is to demonstrate whether the proposed changes to European Union customs law actually justify the claim that the customs union will be introduced to the next level, based on customs risk management. Design/methodology/approach: The author performs a comparative analysis of the currently functioning customs regulations of the European Union (mainly the EU Customs Code) in the field of customs risk management, the practical approach to risk on the example of the Polish National Tax Administration (KAS) with the change in the European Union customs law regulations planned by the European Commission. The scope of the analysis includes terminology regarding customs risk used in regulations, IT tools, organisational structures of customs administration and the methodology currently used. Further, the study presents the new philosophy of customs risk management, included in the draft of the new Customs Code of the European Union, including the justification for the project. Findings: It is a bit too early to be able to clearly confirm whether the customs union, which is the basis of the European Union, will actually be used and managed at a higher level than now. The reason for this is the lack of all planned regulations, including implementing ones, specifying individual issues of the practical functioning of the new risk-based approach. However, the European Commission’s plans to build a new customs risk management system at the EU level should be assessed positively.
Wiążące informacje jako instrumenty zarządzania ryzykiem celno-podatkowym
Wiążące informacje jako instrumenty zarządzania ryzykiem celno-podatkowym
(Binding information as instruments for customs and tax risk management)
- Author(s):Edyta Małecka-Ziembińska
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Economic policy, Law on Economics, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting, Business Ethics, Transport / Logistics
- Page Range:47-57
- No. of Pages:11
- Keywords:ryzyko celne;zarządzanie ryzykiem;wiążąca informacja;
- Summary/Abstract:Purpose: The aim of the chapter is to present and evaluate some of the most important instruments for business to facilitate the submission of customs declarations and minimise the risk of violation, even unconscious, of the calculation elements in customs declarations. Design/methodology/approach: The chapter will first characterise and assess changes in the scope ofissuing binding information in Poland, effective from July 1, 2023. Then, the importance of binding customs information for the certainty and uniformity of application of both customs and tax law willbe presented. In the following, the binding customs information BTI and BOI that are already in forcewill be characterised, and the work on introducing the most difficult of these information—namely binding valuation information (BVI)—will be described.F indings: The simplification and unification of the rules for processing binding information is of a systemic nature. It contributes both to improving the efficiency of issuing such decisions and positively shapes the situation of taxpayers, which serves to deepen the principle of citizen’s trustin tax authorities and legal certainty. Binding valuation information is generally considered to bea more complex area than tariff classification and origin, which may explain the continued lack of such an instrument. Therefore, the progress of work on binding valuation information should be assessed positively. Its implementation will increase transparency and legal certainty and contributeto compliance and uniformity in customs valuation, to the benefit of economic operators, customs authorities and the financial interests of the EU and individual Member States.
Przyczynek do historii uproszczeń celnych w Polsce (1997–2023)
Przyczynek do historii uproszczeń celnych w Polsce (1997–2023)
(Contribution to the history of customs simplifcations in Poland (1997–2023))
- Author(s):Piotr Sienkiewicz
- Language:Polish
- Subject(s):Politics, Economy, National Economy, Supranational / Global Economy, Business Economy / Management, Micro-Economics, History of Law, Public Administration, Public Law, Economic policy, Environmental and Energy policy, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, EU-Legislation, Transport / Logistics
- Page Range:61-70
- No. of Pages:10
- Keywords:cła;uproszczona procedura celna;prawo celne;
- Summary/Abstract:Purpose: The study analyses the history and the peculiarities of the current system of customs simplifications in Poland and offers proposals for the use of automation of customs processes as a simplification for honest economic operators to reduce the losses related to the planned cancellation of simplified procedure in export. Design/methodology/approach: general scientific methods (analysis, synthesis, comparison, description); private and academic (interpretation, formal–legal). Findings: The study findings have provided argument for the critical need and relevance to find solutions ensuring the supply chain fluence and simplified movement of goods in export. The author proves that Polish customs administration should develop automated systems based on best practice that use risk management to identify cargo that pose a potential risk to security and release all other shipments for export without undue delay.
Mechanizm granicznego podatku węglowego (CBAM) w Polsce
Mechanizm granicznego podatku węglowego (CBAM) w Polsce
(Mechanizm granicznego podatku węglowego (CBAM) w Polsce)
- Author(s):Patrycja Niemczyk
- Language:Polish
- Subject(s):Politics, Economy, National Economy, Business Economy / Management, Micro-Economics, Energy and Environmental Studies, Economic policy, Environmental and Energy policy, Economic development, Law on Economics, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, Business Ethics, EU-Legislation, Transport / Logistics
- Page Range:71-84
- No. of Pages:14
- Keywords:podatek węglowy (CBAM);zrównoważony rozwój;stosunki handlowe;
- Summary/Abstract:Purpose: The introduction of the Carbon Border Adjustment Mechanism (CBAM) in Poland heralds a new era in environmental policy and trade dynamics. This chapter delves into the objectives of CBAM within the Polish context, examining its potential impact on the national economy, trade relations, and environmental commitments. Employing a comprehensive analysis, the chapter evaluates the methods by which CBAM aims to level the playing field for domestic industries while encouraging entities importing high-emission goods to develop and adopt rigorous carbon emission reduction strategies. Preliminary findings underscore the mechanism’s potential to bolster Poland’s green transition, albeit with reservations regarding challenges associated with the implementation of CBAM by entities importing high-emission goods and the resulting oversight and administrative sanctions. Design/methodology/approach: In the presented work, a qualitative approach was employed, focusing on the analysis of legal regulations related to the CBAM mechanism. The study is primarily based on a meticulous examination of legal documents. Additionally, an analysis of practical challenges associated with the implementation of CBAM in the context of real market cases was conducted to understand the potential challenges and benefits associated with this mechanism. Findings: During the analysis of the implementation of CBAM obligations, several practical challenges emerged that significantly impact the entities subject to these requirements. From a practical standpoint, many entities face hurdles in securing accurate data on emissions from their supply chains. This lack of readily available information complicates the process of compliance and introduces uncertainties in reporting. Another notable challenge is the ambiguity surrounding the transition period. The absence of clear guidelines or established procedures adds to the complexity, leaving these entities uncertain about the appropriate methods and sources for data collection. Addressing these challenges will require concerted efforts, clear guidance, and potentially revised strategies to ensure effective and efficient compliance.
Procedura celna 42 a oszustwa w zakresie VAT
Procedura celna 42 a oszustwa w zakresie VAT
(Customs procedure 42 and VAT fraud)
- Author(s):Agnieszka Krysztofiak, Dariusz Strugliński
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Public Administration, Economic policy, Law on Economics, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting, Business Ethics, EU-Legislation
- Page Range:85-109
- No. of Pages:25
- Keywords:luka VAT;oszustwa podatkowe;prawo celne;prawo podatkowe;unia celna;
- Summary/Abstract:Purpose: The purpose of this chapter is to present basic information on customs procedure 42 and VAT fraud using this procedure. The rules of administrative assistance between EU Member States in the field of VAT aimed at combating fraud using customs procedure 42 were also identified and presented. Administrative assistance instruments such as VIES, Eurofisc network were characterised and compared. Finally, the challenges faced by the tax administrations of EU Member States in the combating fraud using customs procedure 42 were presented. Design/methodology/approach: To achieve the purpose, an analysis of legal acts was used, including in particular Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax as well as the documents published by the European Commission and the European Court of Auditors (ETO) and also Olaf, Europol and EPPO. Findings: Based on the analysis, it can be concluded that close cooperation between tax and customs administrations is of great importance for the efficiency of the tax authorities of all EU Member States. The exchange of information between Member States should mainly be based on joint analysis of information and cross-checks of customs and tax information. Such an innovative approach will enable full use of the anti-fraud tools available within the European Union and, consequently, will contribute to faster elimination of VAT fraud using customs procedure 42. Cooperation between countries using the tools described in this chapter is the most appropriate way to combat cross-border VAT fraud using customs procedure 42.
Strategie firm w obliczu sankcji nałożonych na Rosję
Strategie firm w obliczu sankcji nałożonych na Rosję
(Strategic responses of companies suffering from sanctions
imposed on Russia)
- Author(s):Beata Stępień, Szymon Truskolaski
- Language:Polish
- Subject(s):Economy, National Economy, Supranational / Global Economy, Business Economy / Management, Micro-Economics, Economic policy, International relations/trade, Security and defense, Sociology of the arts, business, education, Economic development, Law on Economics, Inter-Ethnic Relations, EU-Accession / EU-DEvelopment, Business Ethics, Globalization, Socio-Economic Research, EU-Legislation, Geopolitics, Commercial Law
- Page Range:110-133
- No. of Pages:24
- Keywords:sankcje gospodarcze;eyka biznesu;wojna w Ukrainie;Unia Europejska;
- Summary/Abstract:Purpose: In this chapter, we analyse how companies responded to sanctions imposed on Russia after its invasion of Ukraine. We examine the impact of selected external (public-legal pressure, the size of sanctions and crisis caused by the war) and internal factors (strategic agility, code of ethics and sustainable conduct) on the degree of compliance with sanctions and the type of adaptation strategies adopted. Design/methodology/approach: The objects of the study are medium-sized companies from countries that have imposed sanctions (here, Poland, Germany and the US). The results come from an electronic questionnaire survey conducted in 2023 among 610 medium-sized companies operating in industries directly or indirectly affected by trade restrictions. Findings: The company’s code of ethics and the perceived severity of the crisis have the greatest impacton the approach to sanctions and respective adaptation strategies. At the same time, external and internal pressure affect companies in opposite directions, with consequences for their adaptation strategies.
Zakończenie
Zakończenie
(Summary)
- Author(s):Edyta Małecka-Ziembińska
- Language:Polish
- Subject(s):Economy, National Economy, Supranational / Global Economy, Business Economy / Management, Micro-Economics, Energy and Environmental Studies, Sociology, Sociology of the arts, business, education, Economic development, Law on Economics, Public Finances, Business Ethics, Socio-Economic Research, EU-Legislation, Transport / Logistics
- Page Range:135-138
- No. of Pages:4