Concepto de Importación, Exportación y Circulación Intracomunitaria
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 34-35 |
Page 34
De acuerdo con el escenario territorial presentado, y considerando que la Unión Europea es una unión aduanera, es conveniente revisar los siguientes conceptos:
· Importación es la entrada de mercancías en el territorio aduanero de la comunidad procedente de terceros países
· Exportación es la salida de mercancías del territorio aduanero de la comunidad
Page 35
· Circulación Intracomunitaria es la libre circulación de mercancías permitida en el interior del territorio aduanero de la comunidad.
En este sentido, los movimientos de mercancías entre los diferentes Estados miembros de la Unión Europea se consideran envíos desde el punto de vista del Estado expedidor y...
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- Introducción
- Introducción histórica
- Territorio Aduanero de la Unión Europea y normativa vigente
- Concepto de Importación, Exportación y Circulación Intracomunitaria
- Concepto de Estatuto Aduanero de la mercancía
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