The Master´s thesis deals with origin of goods and its importance in customs and international trade. The main objective of the thesis is to provide a complex summary of principles and rules for determination of origin of goods. A secondary objective of the thesis is to either confirm or rebut the assumption that origin frauds occur mostly in connection with non-preferential origin. The first part explains basic customs terms. The second part analyses non-preferential and preferential origin of goods. Last two parts focus on theoretical and practical aspects of origin frauds.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:359339 |
| Date | January 2017 |
| Creators | Kašuba, Jakub |
| Contributors | Novák, Radek, Pokorný, Stanislav |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Slovak |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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