Role celní správy v ČR, SR a EU
| Title in English | The role of Customs Administration in the Czech Republic, Slovakia and EU |
|---|---|
| Authors | |
| Year of publication | 2009 |
| Type | Article in Proceedings |
| Conference | Slovensko v Európskej únii |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | customs administration; customs union; customs administration authority; authorised customs authority; police authority; The European Anti-Fraud Office; World Customs Organization |
| Description | Customs administration in the functional concept represents today a wide range of activities. In addition to traditional customs proceedings, the customs administration bodies in the European countries engaged in the administration of selected (indirect) taxes, fees associated with the use of the highways or so called divided administration. However, there should be underlined the international cooperation within the framework of the European Anti-Fraud Office (OLAF). The mission of OLAF is to protect the financial interests of the European Union, which means to fight fraud, corruption and any other irregular activity, including misconduct within the European Institutions. |
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