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- Title
KARAKTERISTIKAT JURIDIKO-PENALE TË MASHTRIMEVE DOGANORE.
- Authors
ETEMI, Naser; BEQIRI, Mitasin
- Abstract
Globalization as a process that takes place at high speed, has an impact on international trade (legal and illegal) of goods and services and is always in trend of growing. In this sense, we should consider the need for the development of customs protection. This protection is achieved with the provisions provided by provisions of customs regulations. Criminal Code as typical customs offenses predicts: Contraband (art. 278), Customs Fraud (Article 278-A) and Concealment of goods subject to smuggling and customs fraud (Art. 278-b). Criminal act Customs fraud is a new form of fraud in relation to customs matters, actually is a special type of fraud that has been given special importance, although customs frauds can be defined according to the general criminal act fraud.
- Subjects
CUSTOMARY law; CUSTOMS appraisal; CUSTOMS administration; GLOBALIZATION; SMUGGLING -- Law &; legislation; CRIMINAL law; INTERNATIONAL trade
- Publication
Vizione, 2014, Vol 22, p207
- ISSN
1409-8962
- Publication type
Article