stankevicius.pdf

8/14/2019 Stankevicius.pdf

1/8

ISSN 1822-8011 (print)ISSN 1822-8038 (online)

INTELEKTIN EKONOMIKAINTELLECTUAL ECONOMICS

2007, No. 2(2), p.6067

PROBLEMS OF INTERNATIONAL COOPERATION AND MUTUAL

ASSISTANCE AMONG THE EUROPEAN UNION CUSTOMS

AUTHORITIES

Rimas StankeviiuS

erop a-frd Ofc, Drcor of isgos d Opros iiUnit B.2: Customs I

R Josph ii 30, 10/50, Brssls, 1049, Blgme-ml: [email protected].

Summary. Csoms rgms r lwys cocrd ls wh wo prsos, who r rsds of dffrcors, d r c rol rd. irol rd co xs who ro of gormlsos sch s bordr grd srcs, csoms, rry d phyosry srcs. B h sm m go -rml hors shold o hdr lgl bsss d shold gh gs llgl bssss. th s d ofllcl coomy d good gorc prcc.

Csoms o s o of h m lms of erop Commy mr, whch cosss of for frdoms.Csoms dmsros ms h som ools d lrs o scr corrc mplmo of csoms lw. Modrcsoms dmsro co xs who mplmo of h bs prcc, who rs ssssm d modr

it frsrcr, who ow how d ml sssc d coopro bw csoms dmsros.ths rcl s ddcd o orw dls d smmrzs cocpos of ml sssc d coopro

bw csoms dmsros, o ls m rqrms of csoms lw cs whch r mpor o csoms lwforcm d o xpl modls of ml sssc d lw rqrms o hm.

Frsly hr s shor rodco of compc of eu d ls bw compc of eu d csoms m-l sssc. afr h h rcl gs shor scop of dffr lls of grms o ml sssc, xplshr spcls d codos wh hy c b pplcbl o proc cl d o cl rs of eu. thrr dscrpos bo dmsr d crml ml sssc d coopro rcl, oo.

Frhrmor h hor prss dffr ds of ml sssc rdol, lcrocl d ohr wys.th rcl prods orw of crr prcc of ml sssc d coopro bw erop

uo d Mmbr Ss from o sd d hrd cors from ohr sd s wll.a h d, h hor rchs h coclso, h ml sssc s o of h modr csoms dmsro

rqrms. Ml sssc s cssy, b s o oly dy d rgh d csoms srcs c cooprbw hmsls d o hr ow . eu sppors ml sssc of csoms srcs Mmbr Ssd rs o m dffr hlpfl ools s mch s possbl.

i s oblgo h csoms ofcrs who r dlg wh ml sssc ms h horogh owldg oflw d csoms cs, ohrws hy wll m lo of mss d coopro c bcom ffc. thhor prss d o csoms dmsros d dcol bods o prpr ml for ml sssc,whch cold cosss of m owldg d dcs for prpros of rqss for ml sssc d coopr-tion.

JEL classication: K42.

Keywords:csoms dmsros, csoms coopro, ml sssc, rss, rs formo.Reikminiai odiai:ms dmsrms, m bdrdrbms, m rpso pglb, rz-

, formcj p rz.


2/8

61Problems of International Cooperation and Mutual Assistance Among the European Union Customs Authorities

crors h rol or Commy lgl csp mor rs dos o csoms csomsms y so, whch crry o csoms d-s [1, ar. 4 p. 4; 3, ar. 4 p. 7].

th dg of eu lw s h ll dosr mor or lss d, b dsdg of hs s

h dos r mor rs d o prcsd slly yo ms rfr o srl cs.ths rcl s lyzg mly h dos

of coopro d ml sssc. th coldb drsd s csoms dmsro ml s-ssc prodd o gh olos of ol cs-oms lw, o d hm, dsclos d p csody

prsos brch of sch lws [3, ar. 1, 4]1.Wdg scop of csoms coopro d

ml sssc bl csoms o c w -rom d dr w codos, b crs s-

rl problms dly lf. ths rcl wll hghlgholy h mos rcogzd problms o hs ss.

1. Legal Basis for Customs

Cooperation

O of h rdol fcos prformd bycsoms hors s o sr h scry of co-omc bordrs d o rgl h rl mrpo dmg goods o or rlsg hm from hcsoms rrory. Smlr objcs pply o h eucsoms o. th lr ws fodd for coomc

rsos, mly, prsg h prpos for ch Mm-br S o dr cr coomc b. Prs-ly, h eu s 27 dpd ss, whch ms27 dffr csoms sysms r opro. Co-sqly, o sr sccssfl x collco d og h forcsd b from h csoms o,eu fodrs prodd cr mgm sysmfor hs procsss, lrs d corol mchsms.Bsds, h try esblshg h erop Com-my (try) s prmry lgslo prods for commm h ll ss shll ll ppropr

msrs o crry o hr oblgos ccord-1 Ohr oos h rcl shold b rprd s d-

d by 12 Ocobr 1992 Cocl Rglo (eeC) no. 2913/92, s-blshg h Commy Csoms Cod, 2 Jly 1993 CommssoRglo (eeC) no. 2454/93, lyg dow prosos for h m-

plmo of Cocl Rglo (eeC) no 2913/92 sblshgh Commy Csoms Cod, 13 Mrch 1997 Cocl Rglo(eC) no. 515/97 o ml sssc bw h dmsrhors of h Mmbr Ss d coopro bw h lrd h Commsso o sr h corrc pplco of h lw ocsoms d grclrl mrs (hrfr h Cocl Rgl-o (eC) no. 515/97), d 28 Mrch 1998 Commsso Rglo(eC) no. 696/98 mplmg Cocl Rglo (eC) no 515/97o ml sssc bw h dmsr hors of h

Mmbr Ss d coopro bw h lr d h Com-msso o sr h corrc pplco of h lw o csoms dgrclrl mrs d h Lw o Csoms of h Rpblc of L-h (., 2004, no. 73-2517).

Introduction

Csoms o s o of h mjor d sg-c lms of commo mr h Commy,whch s bsd o for bsc frdoms: fr mo-m of goods, prsos, srcs d cpl. ths

mr cors mor h 400 mllo srs d slfs h bggs mr mog h hghly dlopddsry cors. Commo mr (who y -rl brrr d rsrco o rl rd, whq codos o rol (hrd cors)rd) for ll Mmbr Ss s clys of coo-my gro d lbrlzo h world rdch.

i ddo, lrgm of h erop uo(eu), globlso of world rd, lcrocl slsd ohrs socl, coomcl procss rqrs dq mchsm of rd rglo d co-

rol. eu polcy o h bs gorc d llc-l coomy rqrs from csoms o ffclygh wh brchs of csoms lw, b h smm o bohr lgl bsss. Cohsho of bs-sss d pblc scor s possbl oly f boh sdrspcs ch ohr d cooprs. ths rcl sddcd o oly for csoms, b lso for prscor for br drsdg of boh sds, bcscsoms polcy d csoms lw s o of h bscsools for solg problms commo mr, com-mo grclr polcy d h Commy rd.

thy bl o sol problms cocrg collcoof vl ddd x (vat) d xcss ds o m-

poro or xporo d ohr problms rsgin trade.

O of h m srms for ghg llglbsss or rd d o bohrg lgl mr scoopro d ml sssc bw csomssrcs. i h lgh of rol rd w lwysp md h goods r mog ls bwo cors d o spr csoms rgms. thh rso why csoms srcs opr wh h

wds scop of rol grms o smpl-co of rol rd, s rglo d co-rol. effc mplmo of csoms lw dsccsfll -frd cy drcly blogs fromxchg of csoms d d formo.

elrgm of eu prsd lrg scop ofdos. i dffr Mmbr Ss r dffrmodls of gorc d csoms ds cold brlyd o oly o csoms s src. Csomssrcs blog o dffr msrs d s-os lso. For xmpl, L csoms s o ofh prs of x dmsro, Lh csomss spr body dr h msry of c, i-ly som csoms ds r dlgd o h Guardiadi Finanza. to rspc choc of Mmbr Ss lw


3/8

62 Rimas Stankeviius

c wh h Commy rls [5, ar. 10]. Wh smor, hs try cofrs h rgh po h MmbrSs o sblsh closr coopro rrlos complc wh cr rqrms d rms[5, ar. 11].

i s oworhy h h ry eu srcr f-

ors csoms coopro, s cs d comp-cs r ord owrds prsg objcs jo ffor (s Fg. 1)2.

tl 10 of h try hghlghs h sss ofcsoms coopro d prods lgl bss for hdlopm of coopro bw csoms ho-rs ros lds, xcp for rqss for lgld pr-rl sgos d jdcl sssc[5, ar. 135]. Frhrmor, h prmry lgslobls h erop ecoomc Comms oc mrly h coomc d dmsro ld,

hc, ll eu d hrd cors grms myb rbd oly o h rs pllr, whrs h gr-ms dr h hrd pllr my b cocldd sol-ly by h Mmbr Ss hmsls, eu soshg o sch powrs. ths sss r frhr d-lopd h x prgrph of h rcl.

Fg. 1. EU schematic activities

i hs rspc, h lyss of h try gsspcc rfrcs o h lgl grod for h Mm-

br Ss d h Commy o ll cssrymsrs o cor frd ffcg eu coomyd o crry o hr pro wh h xcp-o of rqss for lgl d pr-rl sgosd jdcl sssc [5, ar.280]

Mwhl, rcl 135 of h try sprsjsc d hom ffrs (hrd pllr) from csomsdmsr coopro d ml sssc

(rs pllr). arcls 29 o 42 of h try rgl2 th pcr prprd bsd o: hp://www.ddlos-rop.

org//mgs/_msrch.gf 23 Mrch 2006

coopro jsc d hom ffrs s d-dl eu cy clld h hrd pllr. Smlrly,rl prosos dr h try r rsposdo h erop Coo o Ml asssc Crml Mrs [6].

i ddo, forms of csoms coopro r

dscssd ohr eu lgslo. th CommyCsoms Cod (hrfr h CCC) rglscsoms coopro drcly. For xmpl, oof s rcls lys dow h bdg formo orff d org of goods shll pply o ll csomsdmsros ll Mmbr Ss; ohr rclss o h h csoms ofc shll cowldg hrs procdr s dly compld, f h csomshors my dfy h fc by comprg hlbl d rcd from h dprr ofcwh h d rcd from h dso ofc,

whch pro h csoms procdr ws proprlyxcd d compld; o mor proso fromh Csoms Cod offrs solo o d sggsscos by csoms ofcs cs csoms db r-ss srl Mmbr Ss. Bsds, hs lgl c

prods dq cos d rqrms h h csoms procdr s crrd o srlMmbr Ss. th CCC ss o h ll dcsosdopd wh rspc o h csoms procdr o Mmbr S h h sm lgl forc o-hr Mmbr S s sch procdr dopd by hcsoms ofc of h Mmbr S [1, ar. 12, 92,215, 250].

th rglo of h erop Commssomplmg h csoms cod cors drc co-opro mor horoghly [2, ar. 292, 450b-450d, 454, 523, 910, 912].

Som lgslo prods o oly oblg-o, b lso h prcpl of spoos formo

proso. Wh lgslo dos o rqr pro-dg som formo, h Mmbr Ss or hrcsoms dmsros c form csoms ho-rs of h ss bo som , fc or obsrd

dcs [7, ar. 13-16].Smmrsg h lgslo rqrms o

my cocld h csoms dmsros hmy rghs d ds d dscrory powrs,whch fors ppropr pplco of csomslgslo.

2. Customs Cooperation

icrsg world rd dmsos d wmhods of csoms corols prdrmd h d-

lopm of form d d lyss sysms.th gorms d csoms hors h, ll possbl wys, o sr h proso of s ho-

EUROPEAN UNION

Customs activities

eu (csoms o, r-

l mr, commo gr-

clrl polcy, coomc

d mory o)

EURATOM

Common forei-

g d scry

Pillar 3

Cooperation

jsc dhome

Pillar 3

Pillar 1


4/8


rogh formo s possbl rlo o goodsmom d d o h prodrs. as sch for-mo s of mgd osd h s, s cq-so rqrs cr lgl srms.

Wh s mor, csoms coopro srs s ms of bldg compcs of ol csoms

hors. For xmpl, ol csoms dm-sro cold o prform dg of h coo-mc/commrcl cs of rprs hgo lgl grod d powrs o hs ffc. Howr,og grms o csoms coopro dml sssc c prform hs co drc-ly d ob bsolly lgl d rpor, .. pplyo h csoms hors of h ohr s wh hrqs o crry o sch d d form o h r-sults thereof.

Lws, s mpor, csoms coopr-

o d ml sssc, o od olo of l-gslo rqrms d o sr d proco,hs, cosdro shold b g o spcc lglcs d hr prosos bfor y co s .uslly, csoms ml sssc d coopror cord by blrl or mllrl grmsrlg o csoms ml sssc, d, ddo-lly, by rglos h erop uo. Mlsssc d coopro mog csoms dms-ros wh h Csoms of h Rpblc of L-h r rgld by h followg: rglosof h erop Cocl d erop Commsso,

blrl d mllrl grms bw heu d hrd cors, lgslo of h Rpblcof Lh, blrl d mllrl grms

bw h Rpblc of Lh d hrd co-rs, blrl d mllrl grms bwh Rpblc of Lh d h Mmbr Ss,lss cordcs h Csoms lw of h erop- Comms, s wll s mllrl grms/coos of rol orgzos.

accordg o h lgslo yp, csoms m-l sssc d coopro fll o hr grops:

1. Ml sssc d coopro hld of csoms cy;

2. Ml sssc d coopro dsclo-sg d sgg dmsr br-chs;

3. Ml sssc d coopro s-gg crml offcs.

Csoms hors do o mrly sr hpro of opros brch of csoms l-gslo, b lso crry rsposbly for h sm;hrfor, ml sssc d coopro do o

oly corb o sgos srg ppropr- pplco of lgslo, b lso fcl hxchg of formo o dcd csoms xp-

rc, dcs d rds of dd olos.i hs wy, rol coopro srs hcssry formo ows for rs mgm.th mos o complx msr of pros rs lyss, whch, pr from h dcoof rss lds d propr lloco of lbl

rcorss, bls h sblshm d proof brchs commd. i hs rgrd, eu MmbrSs h dsd spcc forms for h x-chg of rsy formo. iformo obdhrogh csoms ml sssc coss ddol owldg rsorc, d somms ry spcc d q owldg ow, h olyo srg s h bss for rs lyss, sc o-l d dos o sfc for dfyg hrs d

pol brchs [4, p. 2324].isd h eu, ml sssc d coopr-

o mog csoms dmsros h ld ofcsoms cs rfr, for h mos pr, o h bsclgslo, mosly h sblshg csoms cods.For xmpl, procdrs h b sblshd forh complo of csoms procdrs d d-co of org d l of goods. Mos of, schcoopro s crrd o by csoms hors s-dg docm of s form, whch s h mrdwh cr sgs h ohr csoms hors.For xmpl, prformc d sgo of hcorol of h Commy/grl rs procdrr codcd wh h hlp of h forms s o

h lgslo d ohr ddol rcommdodocms. [9]

Ml sssc d coopro, dsclosrd sgo of dmsr brchs mosof rqr spcc lgslo, whch r dopdspcclly for coopro of csoms dmsr-os d ml sssc sgo, dsclo-sr d pro of dmsr brchs ofcsoms lgslo. exmpls of sch lgslor h Cocl Rglo (eC) no. 515/97, 18 D-cmbr 1997, eu Coo drw p o h bss

of arcl k. 3 of h try o erop uo,o ml sssc d coopro bw cs-oms dmsros (hrfr h npls ii) ormros blrl rgorml grmsd eu cqs. Cocl Rglo (eC) no. 515/97

prods h css, wh csoms dmsro of Mmbr S my ob formo from cs-oms dmsro of h ohr Mmbr S, wh-r s rld o fr clclo d pplcoof csoms dy d pyms dr h Commoagrclrl Polcy. th sd rglo lso spl-

s dy of ofyg h erop Commsso oh bo brchs. Ml sssc d coopr-o bsd o h mod lgslo r crrd


5/8


6/8


3. Some Challenges of Customs

Cooperation

ths sco s lmd o o qso, mly,

csoms coopro d ml sssc s-go of dmsr offcs of csoms lw.i ms b mod h hs ld c bos of hgrs mbr of lgl cs d grms.

Wh Lhs mmbrshp h eu hxsg blrl or mllrl grms co-cldd bw h csoms dmsros dgorms of h Rpblc of Lh d ohrss wr complmd by mor h 30 gr-ms bw h eu d hrd cors, whch r-gl coopro d ml sssc of csomsdmsros sgos of dmsr

brchs. Bfor h eu mmbrshp, LhCsoms hd hd ls 22 blrl or mll-rl grms4. eu mmbrshp llows LhCsoms o o grms o coopro dml sssc wh mor ss, .. sgdgrms bw h eu d hrd cors5,

as rsl, o my sly oc from h -lyss of h spcd grms h rs dgrms o bhlf of h Rpblc of Lhd h eu r dplcd rspc of som Mm-

br Ss. Ohr eu Mmbr Ss fc smlrso, whch css cofso o h pr of cs-oms ofcrs, who do o ow whch grmshold b rfrrd o wh rqsg ssscfrom ohr ss. Howr, sch cofso s llyo hpp oly po sprcl cosdro of hrs hmsls d eu lgl frmwor. Whh fodo of h erop ecoomc Comm-s d h eu sbsqly, h rs prodd w lgl sysm s wll, whch spld somrsr o sorgy of h Mmbr Ss drsfr of som lgslo fcos o h comp- eu sos md p of rprss of hMmbr Ss. Moror, h grm ws mdh hs lw wll b bdg for ll Mmbr Ssd wll h sprmcy or h ol lw. ef hs proso hd o b md xplc h

4 agrms wr cocldd wh Blrs, Blgm, hCzch Rpblc, Dmr, eso d L, h eu, Gorg,uSa, kzhs, Pold, nhrlds, norwy, Rss, Slo,Slo, Fld, Swd, try, ur, uzbs, Grmy.hp://www.cs.l/l/rbrc?rbrciD=401 2006 03 23;

5 th eu hs cocldd grms wh adorr, ar-m, azrbj, Blgr, Cd, Chl, Cro, egyp, Froislds, Gorg, Hog kog, icld, id, isrl, Jord, k -zhs, Ch, kyrgyz Rpblc, kor, Lbo, Lchs,Mcdo, Mxco, Moldo, Morocco, norwy, Rm, Rss,S Mro, Rpblc of Soh afrc, Swzrld, ts, try,

ur, uSa, uzbs. agrms r god wh Jp,ud arb emyrs, ir d ohr ss.

hp://rop../comm/_frd/sss_3rd/dx_en.html 2006 03 23.

trs, ws formld d q wll xpdd h cs lw of h erop Cor of Jsc [11,

p. 136138].ths, bsd o h bo prcpl of prmcy f

o r s rgld by h eu lw d ol lw,eu lw shll b ppld rs, whl h ol lw

my pply s fr s compls wh eu lw. as r-grds coopro d ml sssc of csomsdmsros, h ol lw s ppld wh cors mor horoghly h prosos dr eu lwor rgls sbjcs o prodd hr.

aohr dlmm rss or blrl gr-ms o csoms coopro d ml ssscd mllrl grms/coos, whch r-gl h sm r. Hr, hr r o clr rlss o whch cos shold b o or ohrso d whch lgslo shold b od,

sc boh lgl cs r o pr. uslly, sch c-ss boh lgl cs pply, y, h prcc of csomsdmsros sggss h blrl grms ofh ss r prfrrd o h coos. W bl-, h rso o hs ls h drc prcpoof csoms dmsros cocldg blrlgrms, whr drfg d coordg hmfcls drsdg of ddl dls dsch lgslo bcoms clrr. Mwhl, h l-gslo procss po coclso of h coosol o cory or smll grop of hm dsomms rol orgzos. i hs wy,

h corcg prs do o ow som prososso wll d hs my bcom clr cr

po. ambgy gs rs o dobs d ssl-ly, d o h hm fcor, ofcrs choos mordrsdbl lr.

Csoms ofcrs rsposbl for rolcoopro d ml sssc d mordfcls coopro mog csoms dms-ros of eu Mmbr Ss, s s rgld ooly by coos d blrl grms, bddolly by eu lw (mos of, rglos).

ths coopro ld fcs mos dfcs, oblywh rqss for sssc r drfd by q-ld or xprcd csoms ofcrs. th rsoo hs s h xprcd ofcr fls o pyo o h scop of lgslo o rolcoopro d ml sssc.

For frhr dscsso, l s npls ii,Cocl Rglo (eC) no. 515/97 d grm

bw h Rpblc of Lh d h eu. ars glc, ll hs sm o rgl csoms coo-

pro d ml sssc of h Mmbr S-

s. a qso rss s o why hr lgl cs rdd o cor o r? Som my sy, h lsmod c co pply ll for h rso h


7/8

66 Rimas Stankeviius

th rs wo h sprmcy bsd o h rfrrdprcpl of eu prmcy. Howr, sch grop of l-gslo of dffr chrcr d hrrchy xsso som prpos, ohrws dplco of lgl pro-sos cold o b odd.

as mod bfor, npls ii my b odpo sgo rgrdg brchs of csoms l-gslo boh h rs d hrd pllr. arcls 1d 4 of h Coo s o h c sr s

lgl grod for rsmg rqs for sssc,wh prosos dr csoms lgslo r ol-d h rs pllr o rlg o eu hrmozdxs, wh prohbos d rsrcos ppld orspord goods r brchd or wh rls oh scl polcy (xs) of Mmbr S, whchs o rgld eu ll (.g. Grmy ppls coff x, whch s o ppld y ohr Mm-

br S). th Coo my lso b mployd pr-rl sgo (hrd pllr).

Smlrly, Cocl Rglo (eC) no. 515/97prods for coopro of csoms dmsros

d ml sssc, b arcl 4 spcs hhs lgl c shold b followd wh eu clrs s procd, .. brch dr sgoflls dr h rs pllr d rls o eu bdgx (.g. csoms dy, sgr ls, c.) addol-ly, hs rglo lys dow dy for h Mm-

br Ss o ofy, spcd css, rsposblbods or prsos of h erop Commsso ofbrchs.

as lrdy rfrrd o bo, blrl d ml-lrl grms of h Mmbr Ss my p-

ply, bsd o h eu try or ccsso prosos,oly wh hy rgl som sss mor wdlycomprd o eu lgslo or wh sch pplcodos o rl o h proco of eu rss. Cr-rly, sch grms pply for sss of pprolof org of goods d smlr css o cord

by eu prmry d scodry lw. th bl blowgs orw of h lgslo cocrd ds rlo o eu cs:

ths, proco of ol rss h pr-o d corol r (rs pllr) ds blrlgrms d eu coos, whl proco of

eu cl rss rqrs spcc rglos,d s rgrds prosco d pshm (hrd

pllr) eu coos pply.

Smmrsg h bo grl rl c bsd: cs of eu lw d lw of Mmbr S,eu lw prls followd by h lw o MmbrS, whr s mor comprhs d prodsmy mor spcs h eu lw.

Conclusions

ths rcls ms drwg h rdrs -

o o h w rqrms for csoms horsof eu Mmbr Ss. irol coopro dml sssc s sprbl pr of h pr-s dy cs of csoms dmsros -

blg o oly comprhs sgo of br-chs of csoms lw d ppropr pplco,

b bg o of h prcodos of rlbl rsmgm d physcl corol s wll.

Rglo of coopro bw csomsdmsros s q sfc; hr s blc

bw lbl rghs d ds po proof brchs of csoms lw d mly formospply. nol csoms hors r corgdo xchg mpor formo o hr ow -.

For h prposs of ffc csoms worboh h eu d Mmbr Ss h coclddmy grms h r of csoms coopr-o d ml sssc. ths s form of dlo-pm of coopro, whch s frhr sccssfllyapplied.

Csoms ofcrs rsposbl for rolcoopro d ml sssc h o dl wh

gr ry of lgl cs. Mss hy m crsl dssros cosqcs boh o eu dol s ll. i s cosdrd sfl for prc-cl gd o b prprd o ll spcs of csomsrol coopro d ml sssc forcsoms ofcrs d ohr prsos rsd pos-sbls of csoms coopro.

References

1. Cocl Rglo (eeC) nr. 2913/92, 12 Ocobr1992, sblshg h Commy Csoms Cod (s

mdd) [OJ L 302, 1992].2. Commsso Rglo (eeC) no. 2454/93, 2 Jly

1993, lyg dow prosos for h mplmo

tbl 1.Legislation applied in EU customs

National interests EU interests

Pro d corol (rs pllr)Naples II

Blrl grmseC Rg. 515/97

Prosco d pshm (hrd pllr) Naples II Naples II


8/8


of Cocl Rglo (eeC) no 2913/92 sbls-hg h Commy Csoms Cod (s mdd)[OJ L 253].

3. 18 Dcmbr 1997 eu Coo drw p o hbss of arcl k.3 of h try o erop uo,o ml sssc d coopro bw cs-toms administrations.in., 2004, o. 112-4180.

4. Risk Management Guide. 2003, World Csoms Or-gzo.

5. Cosoldd try esblshg h erop Com-my.in., 2004, no. 2-2.

6. erop Coo o Ml asssc Cr-ml Mrs sgd o 20 aprl 1959 Srsborg.in., 1995, o. 23.

7. Cocl Rglo (eC) no. 515/97, 13 Mrch1997, o ml sssc bw h dmsrhors of h Mmbr Ss d coopro

bw h lr d h Commsso o sr hcorrc pplco of h lw o csoms d gr-clrl mrs [OJ L082, 1997].

8. Lw o Csoms of h Rpblc of Lh (.,

2004, o. 73-2517).9. trs Ml. hp://rop../comm/xo_

csoms/csoms/procdrl_spcs/rs/com-mo_commy/dx_.hm 23 Mrch 2006.

10. Worg mrl of h erop a-Frd Ofc.11. Crs, W.Introduction to European Union Law. Vil-

s, 1999.

euROPOS SJunGOS Muitini taRPtautiniO BenDRaDaRBiaviMO iR taRPuSaviOPAGALBOS TEIKIMO PROBLEMOS

Rimas StankeviiuSeropos oos s sms rybos

tyrm r oprcj ii droroSyrs B.2: M i, Blgj

Santrauka. M sjg yr s sm eropos Bdrjos os ros lm, pgrss romspmms lsms. Ms dmsrcjos r r m rs rs r srs, d gl r mm ss ym, odl d ms dmsrcj lm rlm prm grj pr, prprs- rzos ldymo mods, gb y jss formc chologj b rpo bdrdrbmo rrpso pglbos ms los mods. alzodm m rms som ssdrm ms sdj lsyb rzd, bsr rp pryb, j lb p srg lsyb scj:

ms, pso rrjos r osrjos ryb dlym m procs. no ryb drbo f-ymo prlso r rps prybos rslo sm, odl ploj ls oomos djs lsybjsrb, d s ros dlys sprs so r dly sms r jos ydy prg.

m srpsyj sm sls r pbdr pgrdos m ss os, sos s -sgos fcjs ms dmsrcjoms, rojms sos, rmgs rpso pglb r bdr-drbj. aplgms m bdrdrbmo r rpso pglbos mo modls, lzojm -m ss r j rlm b ymo pgrd r slygos, rodom bdrdrbmo r rpso pglbosmo ypm bdrdrbj eropos Sjgos lsybms rms rpsyj r s rosoms lms,pbrmos proj ylos rpo bdrdrbmo r rpso pglbos mo problmos msloj, slom j sprdm.

Rimas Stankevicius isgor of u B.2: Csoms i, Drcor of isgos d Opros ii, erop a-frd Ofc (OLaF); Pf dr sd Myols Romrs rsy. Rsrch rss cld: mgm, pblc dmsro,rs mgm, smplco d scry of rol rd spply ch.

eropos oos s sms rybos (OLaF) tyrm r oprcj ii droro Syrs B.2: M i yrjs; MyoloRomro rso doors. Mosl yrm srys: dyb, ss dmsrms, rzos ldyms, rps pr-ybos grds sprsms r sgmo rms.

stankevicius.pdf

Documents