Important change in national legislation - new customs code

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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
Ivane Javakhishvili Tbilisi State University Press
Abstract
The article discusses the new Customs Code and its important issues related to harmonization of the Georgian and European legislation and ensure approximation of Georgian legislation to EU law. The objective and purpose of the article is to analyze legislative history of customs code of Georgia, project of new customs code and its main differences with the current tax code. The objective and purpose of the article is to analyze legislative history of customs code of Georgia, project of new customs code and its main diff erences with the current tax code. The article discusses content structure and the basis of the new customs code - the relevant part of ASSOCIATION AGREEMENT between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Georgia, of the other part.
Description
 საქართველოს საბაჟო კოდექსი;  საქართველოს საბაჟო კოდექსი 2006 წ.  http://parliament.ge/ (ბოლო ნახვა 15.07.2019)  https://matsne.gov.ge/ ( ბოლო ნახვა 15.07.2019)  http://forbes.ge/ (ბოლო ნახვა 15.07.2019)
Keywords
Customs code, customs procedure, harmonization of national legislation
Citation
Economics and Business, №3, 2019, pp. 148-152
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