EU Customs Policy Development and its Legal Limits in The Slovak Republic
By: Karin Cakoci and Peter Kuko
References
- Commission of the European communities. Communication of the Commission to the Council and to the European Parliament on the State of the Customs Union of the European Economic Community (COM(77)210 final). Brusseles, 1977 [online]. Available at: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:51977DC0210&rid=4
- CRAIG, P., de BÚRCA, G. EU Law: Text, Cases and Materials (7th ed.). Oxford: Oxford University Press, 2020.
- European commission. (1963). Memorandum from the Commission to the Council on the Action Programme in the Sphere of Customs Legislation. Supplement to Bulletin of the European Economic Community. No. 8. [online]. Avaiable at: http://aei.pitt.edu/6869/1/6869.pdf
- European commission. (1979). Council Directive 79/695/EEC of 24 July 1979 on the Harmonization of Procedures for the Release of Goods for Free Circulation. Official Journal of the European Communities: Legislation, L 205, 19–26. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:1979:205:TOC
- European commission. Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code. Official Journal of the European Communities: Legislation, L 302, 1. [online]. Avaiable at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:1992:302:TOC
- European commission. (2005). Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005 amending Council Regulation (EEC) No 2913/92. Official Journal of the European Union: Legislation, L 117, 13−19. [online]. Avaiable at: https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2005:117:0013:0019:EN:PDF
- European commission. (2008). Regulation (EC) No. 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code). Official Journal of the European Union: Legislation, L 145, 1−64. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2008:145:TOC
- European commission. (2013a). Study on the evaluation of the EU Customs Union: Final report. Directorate-general for Taxation and Customs Union. https://data.europa.eu/doi/10.2778/17430
- European commission Council of 9 October 2013 laying down the Union Customs Code. Official Journal of the European Union: Legislation, L 269, 1. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32013R0952
- European commission. (2015). Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013. Official Journal of the European Union: Legislation, L 343, 558. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2015:343:TOC
- European commission. (2015). Customs blueprints: Pathways to better customs. Directorate-general for Taxation and Customs Union. https://data.europa.eu/doi/10.2778/77704
- European commission. (2016). Consolidated Version of the Treaty on the Functioning of the European Union (TFEU). Official Journal of the European Union: Information and Notices, C 202, 1−361. https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:C:2016:202:FULL
- European commission. (2022). Putting more Union in the European Customs: Ten proposals to make the EU Customs Union fit for a geopolitical Europe. https://taxation-customs.ec.europa.eu/system/files/2022-03/TAX-20-002-Future%20customs-REPORT_BIS_v5%20(WEB).pdf
- European commission. (2025). Commission preliminarily finds Temu in breach of the Digital Services Act in relation to illegal products on its platform. https://ec.europa.eu/commission/presscorner/detail/en/ip_25_1913
- European court of justice. (2006). Case C-15/05 Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/Douane district Rotterdam. European Court Reports 2006 I-03657, para. 38. https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:62005CJ0015
- European court of justice. (2007). Case C-310/06 FTS International BV v Belastingdienst − Douane West. European Court Reports 2007 I-06749, para. 27. https://curia.europa.eu/juris/showPdf.jsf?text=&docid=62754&pageIndex=0&doclang=en
- European court of justice. (2019). Case C-213/19 European Commission v. United Kingdom of Great Britain and Northern Ireland. ECLI:EU:C:2022:167. https://curia.europa.eu/juris/document/document.jsf?docid=255244&doclang=EN
- European court of justice. (2021). Case C-599/20 UAB ‘Baltic Master’ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos. Official Journal of the European Union: Information and Notices, C 35, 36. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.C_.2021.035.01.0036.02.ENg
- European parliament. (2024). Report on the proposal for a regulation establishing the Union Customs Code and the European Union Customs Authority. A9-0065/2024. https://www.europarl.europa.eu/doceo/document/A-9-2024-0065_EN.html
- HÖNNIGE, C., PANKE, D. Is anybody listening? The Committee of the Regions and the European Economic and Social Committee and their quest for awareness. Journal of European Public Policy. 2015, no. 23(4), pp. 624–642. [online]. Avaiable at: https://doi.org/10.1080/13501763.2015.1066839
- MAZÁK, J., JÁNOŠÍKOVÁ, M. Základy práva Európskej únie. Ústavný systém a súdna ochrana. Bratislava: Wolters kluwer (Iura Edition). 2009.
- MALENOVSKÝ, J. Mezinárodní právo veřejné, jeho obecná část a poměr k jiným právním systémům, zvláště k právu českému. Brno: Doplňek a Masarykova univerzita Brno. 2008.
- OVÁDEK, M., & WILLEMYNS, I. International Law of Customs Unions: Conceptual Variety, Legal Ambiguity and Diverse Practice. European Journal of International Law. 2019, no. 30(2), pp. 361–389. [online]. Avaiable at: https://doi.org/10.1093/ejil/chz028
- van GRUISEN, P., & CROMBEZ, C. The Commission and the Council Presidency in the European Union: Strategic interactions and legislative powers. European Journal of Political Economy. 2021, no. 70. [online]. Avaiable at: https://doi.org/10.1016/j.ejpoleco.2021.102040
- WALSH, T. The establishment and application of the DNA of customs law and practice. World Customs Journal. 2021, no. 15(2), pp. 3–22. [online]. Avaiable at: https://worldcustomsjournal.org/Archives/Volume%2015%2C%20Number%202%20(Sep%202021)/1922%2001%20WCJ%20v15n2%20Walsh.pdf
- WALSH, T. Putting More Union in European Customs. World Customs Journal. 2022, no.16(2), pp. 57–80. [online]. Avaiable at: https://doi.org/10.55596/001c.116321
- WORLD TRADE ORGANIZATION. Trade Facilitation Agreement (TFA). 2017 [online]. Avaiable at: https://www.wto.org/english/docs_e/legal_e/tfa-nov14_e.htm
DOI: https://doi.org/10.2478/eustu-2025-0010 | Journal eISSN: 2464-6695
Language: English
Page range: 244 - 260
Published on: Jul 31, 2025
Published by: Palacký University Olomouc
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Related subjects:
© 2025 Karin Cakoci, Peter Kuko, published by Palacký University Olomouc
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.