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...
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