Reflections on Slovak Customs Legislation From the Perspective of the EU Customs Union

Authors

  • Adrián Popovič Pavol Jozef Šafárik University in Košice
  • Soňa Simić Pavol Jozef Šafárik University in Košice

Keywords:

customs union, EU law, customs regulations, customs authorities

Abstract

The customs law system within the EU Customs Union is characterized by the coexistence of EU law and national legislation respecting the primacy of EU law. The above-mentioned basic premise led the authors to a deeper reflection on the significance of Slovak customs legislation. In this context, the scientific publication first emphasizes the basic starting points of the legal regulation of the EU customs area in general, such as the exclusive competences of the EU in the customs area and in the common commercial policy and the legal basis of the EU customs union directly in primary law. Subsequently, the authors provide a comparative and historical view of the Slovak legal regulation of customs law in the period before and after the accession of the Slovak Republic to the EU. In conclusion, the authors summarize the basic impacts of the existence of the EU customs union on Slovak legislation in a positive and negative sense.

Downloads

Download data is not yet available.

References

Babčák, V., Cakoci, K., Štrkolec, M. Finančné právo na Slovensku [Financial law in Slovakia]. Ružomberok: EPOS, 2017.

Babčák, V., Cakoci, K., Štrkolec, M. Základy slovenského finančného práva [Basics of Slovak financial law]. Ružomberok: EPOS, 2022.

Craig, P., de Búrca, Gráinne. EU Law – Text, Cases, and Materials. Seventh edition. Oxford: Oxford University Press, 2020.

Karfíková, M. et al. Teorie finančního práva a finanční vědy [Theory of financial law and financial science]. Praha: Wolters Kluwer ČR, 2018.

Popovič, A. et al. Reforma systému vlastných zdrojov rozpočtu EÚ [Reform ofthe EU budget’s own resources system]. Praha: Leges, 2023.

Syllová, J., Pítrová, L., Paldusová, H. et al. Lisabonská smlouva. Komentář [Treaty of Lisbon. Commentary]. First edition. Praha: C. H. Beck, 2010.

Legal Acts

Act No. 238/2001 Coll., the Customs Act Act No. 199/2004 Coll. The Customs Act, as amended.

Act No. 59/1997 Coll. on protection against dumping in the import of goods.

Act No. 35/2019 Coll. on financial administration and on amendments and supplements to certain acts, as amended.

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff.

Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast).

Treaty establishing the European Economic Community.

Treaty on the Functioning of the European Union.

Court Rulings

CJEU ruling, case Avic 1/75

CJEU ruling, case 26/62 – N. V. Algemene Transport en Expeditie Onderneming Van Gend en Loos v. Netherlands Fiscal Administration

CJEU ruling, case C-76/17 – SC Petrotel-Lukoil SA and Maria Magdalena Georgescu v Ministerul Economiei and Others

CJEU ruling, case C-506/23- Network One Distribution SRL v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti and Others

European Commission’s report of November 2001 Available at: https://eur-lex.europa.eu/EN/legal-content/summary/6_slovakia. html?fromSummary=12, accessed: January 27th, 2025.

Downloads

Published

28.04.2025

How to Cite

Popovič, A., & Simić, S. (2025). Reflections on Slovak Customs Legislation From the Perspective of the EU Customs Union. Financial Law Review, (36(4), 46–62. Retrieved from https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/12275

Issue

No. 36(4) (2024)

Section

Articles

License

Copyright (c) 2025 Financial Law Review

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 Unported License.

Financial Law Review is an open access journal which means that all the articles published are freely available without charge to the reader or his/her institution.

The articles published in Financial Law Review are available under a licence Attribution-NonCommercial-NoDerivs 3.0 Unported (CC BY-NC-ND 3.0) 

The Author furnishes a non-exclusive and free-of-charge license to use the his Work without territorial limitations and for an unlimited period.

Archiving policy

All texts from the journal Financial Law Review are published in electronic version. We strive to archive texts in various databases. Archival issues are also available on the platform of the Academic Scientific Journals: https://czasopisma.bg.ug.edu.pl/index.php/flr/index

Moreover articles published in the journal are archived at the Repository of the University of Gdansk.