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Bases del fenómeno aduanero
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This document cites
- Ley General Tributaria (Ley 58/2003, de 17 de diciembre) - Articles 20, 35, 36
- Acuerdo General sobre Aranceles Aduaneros y Comercio (GATT)
- HARK GmbH & Co KG Kamin- und Kachelofenbau v Hauptzollamt Duisburg.
- Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters
- Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)