Stručni rad
Applying the Regulation on Conditions That Water Craft Must Satisfy, Also Physical Person or Corporation Carrying Out Charter Activities under Customs Control
Željko Dominis
; Carinarnica Dubrovnik, Dubrovnik, Hrvatska
Sažetak
The terms of Regulation on conditions that water craft and physical person or corporation carrying out charter craft activities must satisfy and that were brought forth by Ministry of the Sea, Transport and Infrastructure, are very important to implement a correct customs control and supervision of possible misuse of customs institute for particular use of crafts put into uncontrolled service at reduced or duties to zero and/or a specific tax exemption. Primarily, from the customs-legal point of view, that is particularly related to the charter of smaller crafts built in the way that several days’ accommodation of crew and passengers is not possible, but also to the crew and passenger lists certified by Ministry of the Sea, Transport and Infrastructure. The author of the article has thoroughly analysed important aspects of the Regulation related to the implementation of the customs control under the crafts imported with applying the institute of more suitable tariff procedure because of the goods use for special purposes and/or a specific tax exemption taking into consideration Regulation amendments and their influence on regular implementation and efficiency of customs control over the charter crafts.
Ključne riječi
customs control; crafts; specific tax; end use; economic activity; charter and sub-charter
Hrčak ID:
68375
URI
Datum izdavanja:
1.6.2011.
Posjeta: 3.554 *