Cla jako tarifní nástroj realizace Společné obchodní politiky EU

Abstract

This diploma thesis deals with the customs duties as a tariff instrument to implement the EU Common Commercial Policy. The aim of the thesis is to analyze and identify the customs duty and introduce related issues.

Theoretical part of the thesis prevails. It deals with legal regulations involving the customs duty as well as other related aspects which were reviewed and analyzed.

The practical part of the thesis considers the court decisions made by European Court of Justice. Those are analyzed and evaluated based on comprehensiveness and other aspects mentioned in the theoretical part. By presenting the analyses´ results, the author of this diploma thesis brings an idea of in what state the Customs Union is.

In conclusion of the thesis, there is theoretical and practical knowledge summarized based on the analyses of particular legal regulations and court decisions dealing with the customs duty. The author outlines a direction, which not only the EU Customs Union but generally global customs policy should take and formulates possible ways how to achieve it.