Tax & Legal

Categories: All (2 found)

1. 13.09.2024

   EU Customs Reform – the state of play

   The EU is planning a comprehensive reform of its customs legislation that will fundamentally change the way goods are imported and exported in the single market. The necessary steps were initiated in 2023. One of the most important changes is the replacement of the current status of Authorized Economic Operator (AEO) with the new designation of Trust & Check Trader (T&C Trader).

   Categories: From Europe

   Keywords: Customs simplifications
2. 17.01.2019

   European Court of Justice: Information to be provided by app ...

   In its judgement of 16 January 2019, the European Court of Justice (ECJ) held that the information required by the customs authorities from legal persons applying for authorised economic status (AEO) under the Union Customs Code - in particular the tax identification numbers and the name of the responsible tax offices of certain employees of the applicant – was lawful within the ambit of Directive 95/46/EC and Regulation (EU) 2016/679 governing the protection of individuals with regard to the processing of personal data and on the free movement of such data.

   Categories: European Court of Justice

   Keywords: Union Customs Code, Data processing, Per ...