Evropská unie jako celní unie

Abstract

The aim of this bachelor´s thesis is an outline of the function of the Common Commercial Policy, analyzing the Common Custom Tariff and its using and comparing the original Customs Code to the Modernised Custom Code. It includes the assessment of these two Codes, too. The second chapter deals with the development of a Common Commercial Policy from the full of beginning of the European integration. Furthermore, I try to describe instruments of the Common Commercial Policy and depict the application of the Common Commercial Policy in the Czech Republic. Besides, I explain the position of EU in WTO. The Common Customs Tariff is generally analyzed in the third chapter. I compare Council Regulation (EEC) No. 2913/92 of the Customs Code to Regulation (EC) No. 450/2008 of the European Parliament and the Council the Modernised Customs Code in following two chapters. The fourth chapter defines and describes spheres of activity, validity and applicability of these codes. In the last chapter five, I divided Customs procedure according Regulation (EC) No. 450/2008 of the European Parliament and of Council of the Modernised Customs Code. These forms are described and compared, too.