La thèse entreprise a pour objectif d’essayer de définir un statut juridique de la procédure de dédouanement des envois postaux. La nature juridique des envois postaux justifie un traitement douanier autonome et distinct des formalités douanières applicables aux marchandises des échanges commerciaux internationaux. Les travaux réalisés devraient tout d’abord aider à répondre aux problématiques liées aux difficultés juridiques de la définition de cette procédure de dédouanement spécifique et leurs conséquences. L’étude portera particulièrement sur le règlement des différends entre les autorités douanières et les importateurs ou exportateurs d’envois postaux internationaux en cas de litige lié au dédouanement. Au préalable, il faut donc relever et clarifier les règles juridiques qui sont déjà applicables au dédouanement des envois postaux, tant au niveau national et européen, qu'au niveau international en ce domaine. Cependant, cela se révèle difficile, et il faut rester opiniâtre devant l'extrême diversité des sources et des textes, parsemés dans de nombreuses branches du droit. Il faut ensuite nécessairement tenter de redéfinir, clairement et simplement, la notion d’envoi postal et la notion de service postal universel justifiant l'application d'une procédure spécifique de dédouanement des envois postaux. La notion de service postal universel implique un dédouanement rapide des envois postaux. Les administrations douanières ont, elles, l’obligation d’assurer le contrôle de toutes les marchandises importées ou exportées de leurs territoires nationales. La mission principale des autorités douanières est de protéger l’attractivité économique des Etats. Les agents douaniers doivent, d’une part, prélever les droits de douane et taxes à l’importation, d’autre part, lutter contre les trafics illicites de marchandises prohibées ou soumises à restriction. La délicate combinaison de l’universalisme du service postal et des obligations douanières doit permettre la reconnaissance et l’établissement d’une procédure de dédouanement spécifique aux envois postaux impliquant une nouvelle détermination des envois relevant du service postal universel et la mise en place de règles de dédouanement obligatoires et communes à l’ensemble des services postaux internationaux. La mise en œuvre d’une coopération internationale renforcée entre les services postaux et les autorités douanières est, en ce sens, préalablement indispensable. L’étude doit permettre de rendre compréhensible, pour les entreprises et les particuliers nationaux et européens, le droit positif douanier applicable au dédouanement postal. On analysera notamment les infractions et les règles douanières sanctionnant les diverses fraudes que l’on retrouve le plus fréquemment en pratique. L’essai sur la définition d'un statut juridique de la procédure de dédouanement des envois postaux démontrera qu’il est impératif de renforcer les pouvoirs et les moyens de contrôle et de sanctions des autorités douanières pour ce type singulier de dédouanement. Les voies de recours non-contentieuses et contentieuses qui sont ouvertes aux redevables et requérants feront également l’objet d’un traitement particulier. Les droits des redevables ou requérants sont notamment garantis par le principe de contrôle de la légalité des décisions de l’Administration des douanes et de ses agents par le juge judiciaire. Le juge judiciaire et le droit européen limitent et encadrent les pouvoirs exorbitants des autorités douanières. / The thesis undertaken aims to try to define a legal status of the procedure of taking out of bond of the postal sendings. The legal nature of the postal sendings justifies a customs treatment autonomous and distinct from the customs formalities applicable to the goods of the international commercial exchanges. The completed works should first of all help to answer the problems related to the legal difficulties of the definition of this procedure of specific taking out of bond and their consequences. The study will relate particularly to settlement of disputes between the customs authorities and the importers or exporters of international postal sendings in the event of litigation related to the taking out of bond. As a preliminary, it is thus necessary to raise and clarify the legal rules which are already applicable to the taking out of bond of the postal sendings, so much at the national and European level, that with the international level in this field. However, that appears difficult, and there is necessary to remain obstinate in front of the extreme diversity of the sources and the texts, strewn in many branches with the right. It is then necessarily necessary to try to redefine, clearly and simply, the concept of postal sending and the notion of universal postal service justifying the application of a specific procedure of taking out of bond of the postal sendings. The concept of universal postal service implies a fast taking out of bond of the postal sendings. The customs administrations have, they, the obligation to ensure the control of all the imported or exported goods their territories main roads. The main mission of the customs authorities is to protect the economic attractivity from the States. The customs agents must, on the one hand, take the customs duties and import taxes, on the other hand, to fight against the illicit traffics of goods prohibited or subjected to restriction. The delicate combination of the universalism of the postal service and the customs obligations must allow the recognition and the establishment of a procedure of taking out of bond specific to the postal sendings implying a new determination of the sendings concerned with the universal postal service and the installation of rules of taking out of bond obligatory and communes the whole of the international postal services. The implementation of an international cooperation reinforced between the postal services and the customs authorities is, in this direction, beforehand essential. The study must make it possible to make comprehensible, for the companies and the individuals national and European, the customs substantive law applicable to the postal taking out of bond. One will analyze in particular the customs infringements and rules sanctioning the various frauds which one finds most frequently in practice. The test on the definition of a legal status of the procedure of taking out of bond of the postal sendings will show that it is imperative to reinforce the powers and the means of control and sanctions of the customs authorities for this singular type of taking out of bond. The not-contentious and contentious appeals which are opened up for the debtors and applicants will also be the object of a particular treatment. The rights of the debtors or applicants are in particular ensured by the principle of control of the legality of the decisions of the Customs and Excise and of its agents by the legal judge. The legal judge and the European right limit and frame the exorbitant powers of the customs authorities.

Las MYPES en el Perú, representan un sector muy relevante para el crecimiento y desarrollo económico del país, puesto que se constituyen como el estrato empresarial con mayor índice en la generación de empleo. Por otro lado, el sector pesquero, es una industria que ofrece grandes oportunidades de emprendimiento y desarrollo, principalmente por que el país cuenta con una larga franja costera donde convergen dos corrientes de aguas, la corriente de Humboldt y la corriente de El Niño, haciendo de ella un sistema de alto afloramiento que permite la existencia de una gran variedad de recursos hidrobiológicos. Así mismo, la apertura de las fronteras comerciales y la globalización económica y financiera, constituyen una fuente de oportunidades para este sector MYPE Pesquero. Sin embargo, además del propio esfuerzo, las MYPES requieren de la presencia y apoyo del Estado con políticas públicas que incentiven el acceso a la formalidad, de modo tal que encuentren las oportunidades para ingresar a este mercado altamente competitivo. En ese sentido, el objetivo de esta investigación es determinar la incidencia de la Restitución de los Derechos Arancelarios (drawback) en la formalización de las MYPES exportadoras del sector pesquero en Lima y Callao, considerando, además, el impacto en el desempeño financiero y competitivo de este sector. Para lograr este objetivo, se aplicó una metodología de investigación retrospectiva longitudinal, mixta, no experimental, de carácter descriptivo y documental. Para la investigación cualitativa se realizó entrevistas dirigidas a un especialista competente del sector MYPE, un especialista en tributación y un especialista en regímenes de aduanas. La investigación cuantitativa se realizó mediante la técnica de encuestas dirigida a los representantes de las MYPES en estudio. El Capítulo 1, corresponde al Marco Teórico, en esta parte se presenta un estudio del sector pesquero y luego se define el drawback, así como todo su marco normativo, haciendo un símil con las políticas de promoción a las exportaciones de otros países. Del mismo modo, se define a la MYPE y sus características haciendo un comparativo con las MYPES en un contexto internacional. Trayendo consigo uno de los principales problemas que aqueja a este sector, la informalidad. Por último, se presenta la política tributaria en el Perú, así como sus beneficios tributarios y su ampliación en la base tributaria. En el Capítulo 2, Plan de investigación; se define el problema principal y los problemas secundarios de la investigación, así como también se determinan los objetivos tanto principales como específicos y se plantean las hipótesis. En el Capítulo 3, Metodología de la investigación, se describe el diseño de la investigación y su alcance. Se determina la población y muestra a analizar. El desarrollo de la investigación se presenta en el Capítulo 4, donde se realiza la aplicación de los instrumentos de investigación. Entrevistas a profundidad y encuestas, así como el desarrollo de un caso práctico situacional para determinar el impacto financiero y tributario de la restitución de los derechos arancelarios en una pequeña empresa. El Capítulo 5, describe detalladamente el análisis a los resultados obtenidos en la investigación. Finalmente, se presentan las Conclusiones y se plantean las Recomendaciones. / MYPES in Peru represent a very important sector for the growth and economic development of the country, since they are the business sector with the highest rate of employment generation. On the other hand, the fishing sector, is an industry that offers great opportunities for entrepreneurship and development, mainly because the country has a long coastal strip where two water currents converge, the Humboldt current and the Niño current, making it a high outcrop system that allows the existence of a wide variety of hydrobiological resources. Likewise, the opening of commercial borders and the economic and financial globalization, constitute a source of opportunities for this fishing MYPE sector. However, in addition to their own efforts, MYPEs require the presence and support of the State with public policies that encourage access to formalities, so that they find opportunities to enter this highly competitive market. In this sense, the objective of this research is to determine the incidence of the Restitution of Tariff Rights (Drawback) in the formalization of exporting MYPES in the fishing sector in Lima and Callao, also considering the impact on the financial and competitive performance of this sector. To achieve this objective, a longitudinal, mixed, non-experimental, descriptive, and documentary retrospective research methodology was applied. For the qualitative research, interviews were conducted with a competent specialist in the MYPE sector, a tax specialist, and a specialist in customs regimes. The quantitative research was carried out using the technique of surveys directed at the representatives of the MYPE under study. Chapter 1 corresponds to the Theoretical Framework, in this part a study of the fishing sector is presented and then the drawback is defined, as well as its entire regulatory framework, making a simile with the export promotion policies of other countries. In the same way, the MYPE and its characteristics are defined by making a comparison with the MYPES in an international context. Bringing with it one of the main problems that afflicts this sector, informality. Finally, the tax policy in Peru is presented, as well as its tax benefits and its expansion in the tax base. In Chapter 2, Research Plan; The main problem and the secondary problems of the investigation are defined, as well as the main and specific objectives are determined and the hypotheses are raised. In Chapter 3, Research Methodology, the research design and scope are described. The population and sample to be analyzed is determined. The development of the research is presented in Chapter 4, where the application of the research instruments is carried out. In-depth interviews and surveys as well as the development of a situational practical case to determine the financial and tax impact of the restitution of customs duties. Chapter 5 describes in detail the analysis of the results obtained in the investigation. Finally, the Conclusions are presented, and the Recommendations are presented. / Tesis

No / EU law is not a subject enjoyed by most students but it really does not have to be difficult. Every EU law question is likely to ask you to apply your knowledge of the law to a particular context – either a practical one, as in problem questions, or a more theoretical one, as in essay questions. For both you need to remember that EU law does not exist in isolation but is inextricably linked with the national legal systems of the Member States. The interaction between European law and these systems is crucial to understanding how EU law works. EU law is often considered in a political context and this has become very apparent in the UK following the referendum in June 2016 and the vote for ‘Brexit’. At te time of writing Brexit negotiations are continuing and for now EU law applies as it always has in the UK. Recognising that your political stance is likely to influence your views on EU law is valuable and something which can make your answers stronger, particularly in relation to questions on historical, constitutional or institutional issues.

This diploma thesis is focused on the customs policy of the Czech Republic as an EU Member State. The aim of the study is divided into three areas: The first objective is to characterize the changes that occurred in the Czech Republic after it became part of the single customs territory of the EU. Therefore to clearly describe the basic features of the EU customs policy - its principles, tools and techniques for customs proceedings, each customs procedures, Common Customs Tariff, etc. The second goal is to provide an overview of collecting customs duties in the territory of the Czech Republic just before and after joining the EU. The third objective of this diploma thesis is to characterize and analyze the revenues from customs duties throughout the EU, as the customs duties are one of the Traditional Own Resources (TOR) of the EU budget.

It is emphasized, that both fiscal (tariff) export restrictions and non–fiscal (non–tariff) export restrictions shall be prohibited between Member States. Fiscal (tariff) export restrictions are customs duties on exports and charges having equivalent effect. Measures having equivalent effect can be distinguished to distinctly and indistinctly applicable measures and discriminatory and non–discriminatory measures. Only discriminatory measures, which usually are distinctly applicable, are forbidden. But the possibility, that even indistinctly applicable measures can be discriminatory and distinctly applicable measures can be non–discriminatory, is not discounted.